Murray Corporation issued 40,000 shares of $3 par value common stock in exchange for a building with a market value of $180,000. What is the correct entry to record the stock issuance? a. Debit to Building, $120,000; Credit to Common Stock, $120,000 O b. Debit to Building, $180,000; Credit to Common Stock, $180,000 oc. Debit to Building, $180,000; Credit to Common Stock, $120,000; Credit to Cash, $60,000 O d. Debit to Building, $180,000; Credit to Common Stock, $120,000; Credit to Additional Paid-In Capital-Common Stock, $60,000