Lexi inc received equipment valued at $60,000 and a building valued at $225,000 in exchange for 10,000 shares of $20 par value common stock and $60,000 cash. The entry to record this transaction would include A) credit to common stock for $225,000 B) credit to retained earning for $25,000 C) credit to addition paid in capital for $25,000 D) credit to additional paid in capital for $225,000