A corporation 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 OAA credit to Land for $60,000 OBA debit to Land for $60,000 OC.A debit to Common Stock for $60,000, OD.A credit to paid (Contributed) Capital in Excess of Par Value, Common Stock for $24,000.