23. On June 1, 2016, 4,000 shares of $20 par value common stock are issued in exchange for new equipment. Comparable equipment sells for $116,000 cash. Other shares of this class of common stock originally sold for $13 per share in 2016. The journal entry to record this exchange should debit the Equipment account for what amount? A) $116,000 B) $ 80,000 C) $104,000 D) $-0-