Select all that apply\ \ John Kim agrees to contribute equipment with a fair market value of $5,000 in exchange for 100 shares of Rio Inc.'s common stock with a par value of $1 per share. Rio will record this transaction as a credit to which of the following accounts? (Check all that apply.)\ Multiple select question.\ \ Common Stock\ \ Equipment\ \ Paid-in Capital in Excess of Land\ \ Paid-in Capital in Excess of Par Value\ \ Cash