Swifty Company is a publicly held corporation whose $1 par value stock is actively traded at $ 80 per share. The company issued 4300 shares of stock to acquire land recently advertised at $ 211000. When recording this transaction, Switty Company will O credit Paid-In Capital in Excess of Par for $ 344000 O debit Land for $ 344000. O debit Land for $ 211000. O credit Common Stock for $ 344000