Pag Inc. established a subsidiary, Sand Inc. Pag transferred the following assets and accounts payable to Sand in exchange for 2,000 shares of Sand's $5 par value common stock: Cost Book Value Cash $ 20,000 $ 20,000 Accounts Receivable 35,000 30,000 Inventory 30,000 30,000 Land 10,000 10,000 Buildings and Equipment 150,000 130,000 Accounts Payable 10,000 10,000 Identify all of the following that would be included in the journal entry that Sand recorded for receipt of the assets and accounts payable from Pag. A credit to Common Stock ($5 par value) for $10,000. A debit to Buildings and Equipment for $150,000. A credit to Additional Paid-In Capital $200,000. Acredit to Goodwill for $50,000