Coronado Company is a publicly held corporation whose $$1$ par value stock is actively traded at $$90$ per share. The company issued $5400$ shares of stock to acquire land recently advertised at $$212000.$ When recording this transaction, Coronado Company will credit Paid$-$In Capital in Excess of Par for $$486000.$ debit Land for $$486000.$ credit Common Stock for $$486000.$ debit Land for $$212000.$