The Stockholder's Equity accounts of Aspen Corp. on December 31, 2018 were as follows: Preferred Stock (6%, $100 par, cumulative, 8000 authorized) $ 600,000 Common Stock ($3 par, 1,500,000 authorized) 900,000 APIC - Preferred 90,000 APIC - Common 700,000 Retained Earnings 780,000 Treasury Stock-Common ($9 cost) 45,000 During 2019 the corporation had the following transactions and events pertaining to its stockholders equity. Mar. 21 Issued 20,000 shares of common stock in exchange for land. On the date of purchase the land had a fair market value of $210,000 and the stock was selling for $11 per share. April 17 Sold 1,500 shares of treasury stock common for $12 per share. Nov. 22 Purchased 700 shares of common stock for the treasury at a cost of $6,300. Dec. 31 Determined that net income for the year was $463,000. Dividends were declared and paid during December. These dividends included a $0.20 per share dividend to common stockholders of record as of December 12. Preferred dividends are one year in arrears. The March 21 entry would include a A. a credit to additional paid in capital of $160,000 B. a credit to additional paid in capital of $150,000 C. a credit to common stock for $210,000 D. a debit to loss for $10,000 E. a debit to land for $210,000