ALON issued 60,000 shares of P100 stated value in exchange for land and factory building with total fair value of P9 million pesos. The value of land is thrice as much as the value of the building. What would be the entry of ALON to record the transaction? O DR -Land 4,500,000; DR -Building 1,500,000 CR -Share Capital 6,000,000 DR -Building 4,500,000; DR- Land 4,500,000 CR- Share Capital 6,000,000; CR-Share Premium 3,000,000 O DR -Land 6,750,000; DR- Building 2,250,000 CR -Share Capital 6,000,000 : CR-Share Premium 3,000,000 O DR-Land 6,750,000; DR- Building 2,250.000 CR- Share Capital 9,000,000