A corporation issued 6,000 shares of its $10 par value common stock in exchange for land that has a market value of $85,000. The entry to record this transaction would include O A debit to Land for $60.000 O A credit to Land for $60,000 O A credit to Common Stock for $85,000 O A debit to Common Stock for $60,000 O A credit to Contributed Capital in Excess of Par Value, Common Stock for $25.000