A corporation issued 4,000 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 credit to Common Stock for $84,000. A debit to Common Stock for $40,000. A debit to Land for $40,000. A credit to Land for $40,000. A credit to Contributed Capital in Excess of Par Value, Common Stock for $44,000