On December 2, 2018, Eshares, Inc. purchases land. In payment for the land, Eshares, Inc. issues 6,000 shares of common stock with $6 par value. The market price per share is $50. The land has been appraised at a market value of $430,000. Which of the following is included in the journal entry to record this transaction? A) debit Land $300,000 and credit Paid-in Capital in Excess of Par. $264,000 B) Credit Common Stock-56 Par Value for $36,000 and credit Paid-in Capital in Excess of Par 5394,000 credit Common Stock-56 Par Value for $430,000 D) debit Land. $300,000 O Pumpkin Corporation issued 10,000 shares of common stock on January 1, 2018. The stock has $2,00 par value and was issued at $17 per share. The journal entry for this transaction includes a O A) debit to Cash for $170,000 and a credit to Common Stock--for $150,000 B) debit to Cash for $170,000 and a credit to Paid-In Capital in Excess of Par-Common for $150,000 C) credit to Cash for $170,000 and a debit to Common Stock-No-Par Value for $170,000 D) credit to Cash for $170,000, a debit to Paid In Capital in Excess of Par-Common for $10,000, and a debit to Common Stock-No-Par Value for O $160.000