Question 24 (2.5 points) Shoemaker Inc. acquired a patent in exchange for 2,000 shares of its $1 par common stock. The fair market value of the patent is not determinable, but the stock is widely traded and was selling for $50 per share when exchanged for the patent. The journal entry to record the patent by Shoemaker Inc. should include: O A credit to Common Stock, $100,000, O A credit to Paid-In Capital in Excess of Par Value, $98,000. O A debit to cash, $100,000. A debit to Intangible Assets, $2,000