Help Save & Exit Sub Trip Co. issued 6,000 shares of its $2 par value common stock in exchange for land that has a market value of $84.000. The entry to record this transaction would include: Multiple Choice A debit to Common Stock for $12,000. A debit to Land for $12,000 A credit to Land for $12,000 A credit to Pold-in Capital in Excess of Par Value, Common Stock for $72.000