Janie is recording the purchase of an intangible asset for her company, and she records it at the amount paid. Sam is also recording the purchase of an intangible asset for his company, but he records it at fair value. What is the difference between Janie's company and Sam's company? Select answer from the options below 

Janie's company purchased the asset through a land trade, whereas Sam's company purchased the asset with cash. 

Janie's company purchased the asset with the company's common shares, whereas Sam's company purchased the asset with cash. 

Janie's company purchased the asset with cash, whereas Sam's company purchased the asset with the company's common shares. 

Janie's company purchased the asset with the company's common shares, whereas Sam's company purchased the asset through a land trade