Question 5 1.5 points A company issues 8,000 shares of its $10 par value common stock in exchange for equipment valued at $105,000. The entry to record this transaction is O Equipment 105,000 Common Stock Paid in Capital in Excess 80,000 25,000 O Equipment 105.000 Common Stock 70.000 Paid in Capital in Excess 35,000 O Land 115,000 Common Stock 80.000 Paid in Capital in Excess 35.000 O Equipment 105,000 Common Stock 90.000 Paid in Capital in Excess 15,000