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On December 2, 2018, Eshares, Inc. purchases land. In payment for the land, Eshares, Inc. issues 6,000 shares of common stock with $ 3.00 par

On December 2, 2018, Eshares, Inc. purchases land. In payment for the land, Eshares, Inc. issues 6,000 shares of common stock with $ 3.00 par value. The land has been appraised at a market value of $ 440,000. Which of the following is included in the journal entry to record thistransaction

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