A corporation issued 6,000 shares of its $2 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 debit to common stock for $12,000. A debit to Land for $12,000. A credit to Land for $12000. A credit to Paid-in Capital in Excess of Par value, common stock for $72,000 A credit to Common Stock for $84,000