27. Farmers Incorporated issued 6,000 shares of its $10 par value common stock in exchange for land that has a market value of $84,000. The entry to record this transaction would include: A. A debit to Common Stock for $60,000 B. A debit to Land for $60,000 C. A credit to Land for $60,000 D. A credit to Contributed Capital in Excess of Par Value, Common Stock for $24.000 2 pts