Bramble Inc. follows IFRS and issues $16400$ shares on July $1$ to acquire specially made machinery equipment. The appraised value of the equipment is $$124000$ and the fair value of the shares issued is $$7\mathrm{.}60$ per share. Bramble shares are widely traded. Bramble should record this transaction by

debiting Common Shares for $$124000.$

debiting Equipment for $$124000.$

debiting Equipment for $$124640.$

debiting Common Shares for $$124640.$