ABC Company is a publically traded company and they issue 10,000 common shares in exchange for a piece of land. At the time of the transaction, the shares were trading at $5 a share and the land was valued at $45,000. To record this transaction one would record the following: O a. This transaction would not be recorded since it is a non cash transaction O b. Land is debited $45,000 and Common shares credited $45,000 O c. Land is debited $50,000 and Common shares credited $50,000 O d. Land is debited $45,000, Loss on sale of shares of $5,000 and Common shares credited $50,000