Relay Company traded 20,000 shares of its P200 par value ordinary shares for land on July 1, 2021. An independent appraiser valued the land at P5,000,000 a few months ago. Relay's shares are now trading at P300 on the stock exchange. How much should be debited for the land account? P5,000,000 P6,000,000 O P7,000,000 P4,000,000