On December 2, 2017, Ewell, Inc, purchase land in payment for the land. Ewell, Inc. Issues shares of common stock with $1 per value. The land has been appraised at a market value of $410,000. Which of the following is included in the journal entry to record this transaction? debit Cash $410,000 credit Common Stock-$3 Par Value for $410,000 credit Common Stock-$3 Par Value for $30,000 and credit Paid - In Capital in Excess of Par-Common $380,000 debit Common Stock-$3 Par Value for $30,000 and debit Paid-In Capital in Excess of Par-Common $380,000