On December 2, 2017, Ewell, Inc. purchases land. In payment for the land, Ewell, Inc. issues 10,000 shares of common stock with $8 par value. The land has been appraised at a market value of $490,000. Which of the following is included in the journal entry to record this transaction? Select one: a credit Common Stock-$8 Par Value for $490,000 b. debit Common Stock-$8 Par Value for $80,000 and debit Paid-In Capital in Excess of Par Common $410,000 c. credit Common Stock-$8 Par Value for $80,000 and credit Paid-In Capital in Excess of Par-Common $410,000 d. debit Cash $490,000