On December 2, 2024, Eshares, Inc. purchases land. In payment for the land, Eshares, Inc. issues 7,000 shares of common stock with $3 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? OA credit Common Stock-$3 Par Value for $21,000 and credit Paid-In Capital in Excess of Par-Common $409,000 OB. debit Common Stock-$3 Par Value for $21,000 and debit Paid-In Capital in Excess of Par-Common $409,000 OC. credit Common Stock-$3 Par Value for $430,000 OD. debit Cash $430,000