Jackson Inc. received equipment valued at $40,000 and a building valued at $200,000 in exchange for 4,000 shares of $25 par value common stock and $50,000 cash. The entry to record this transaction would include Select one: O a. Credit to Additional Paid in Capital for $ 190,000 b. Credit to Additional Paid in Capital for $ 90,000 c. Credit to Common Stock for $190,000 d. Credit to Retained Earnings for $90,000