A corporation received land valued at $170,000 and a building valued at $205,000 in exchange for 5,000 shares of $40 par value common stock and $100,000 cash. The entry to record this transaction includes a credit to: Paid-in-capital in excess of par, common stock for $175,000 O Common stock for $375,000 Paid-in capital in excess of par-common for $75,000 Retained earnings for $75,000