On December 2, 2018, Eshares, Inc. purchases land. In payment for the land, Eshares, Inc. issues 6000 shares of common stock with $6 par value. 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 Common Stock$6 Par Value for $36,000 and debit Paid-In Capital in Excess of Par Common $394,000 B) credit Common Stock$6 Par Value for $36,000 and credit Paid-In Capital in Excess of ParCommon $394,000 C) credit Common Stock$6 Par Value for $430,000 D) debit Cash $430,000