Barton Company is a publicly held corporation whose $3 par value stock is actively traded at $93 per share. The company issued 3,000 shares of stock to acquire land recently advertised at $300,000. When recording this transaction, Barton Company will credit Paid-In Capital in Excess of Par for $279,000. credit Common Stock for $279,000. debit Land for $279,000. debit Land for $300,000.