Pina Inc. follows ASPE and issues 16500 shares on July 1 to acquire specially made machinery equipment. The appraised value of the equipment is $123000 and the fair value of the shares issued is $7.50 per share. Pina shares are not widely traded. Pina should record this transaction by debiting Equipment for $123000. debiting Common Shares for $123000. O debiting Equipment for $123750. O debiting Common Shares for $123750.