A corporation issued 5,100 shares of $10 par value common stock in exchange for Land with a market value of $72,000. The entry to record this exchange is: Multiple Choice O Debit Common Stock $51,000; debit Paid-In Capital in Excess of Par Value, Common Stock $21,000; credit Land $72,000. O Debit Land $72,000; credit Common Stock $51,000; credit Paid-In Capital in Excess of Par Value, Common Stock $21,000. Debit Common Stock $72,000, credit Land $72,000. O Debit Land $72,000, credit Common Stock $72,000. Debit Land $51,000; credit Common Stock $51,000