On December 2, 2024, Eshares, Inc. purchases land. In payment for the land, Eshares, Inc. issues 7,000 shares of common stock with $7 par value. The land has been appraised at a market value of $460,000. Which of the following is included in the joumal entry to record this transaction? O A debit Common Stock-$7 Par Value for $49,000 and debit Paid - in Capital in Excess of Par-Common 5411,000 B. credit Common Stock-$7 Par Value for $40,000 and credit Paid - in Capital in Excess of ParmCommon $411,000 OC. credit Common Stock-$7 Par Value for $460,000 D. debit Cash $460,000