The Stockholders' Equity accounts of ExxonMobil on December 31, 2022 were as follows: Preferred Stock (6%, $100 par, cumulative, 800 $600,000 authorized) Common Stock ($3 par, 1,500,000 authorized) 900,000 90,000 700,000 780,000 45,000 APIC-Preferred Stock APIC-Common Stock Retained Earnings Treasury Stock-Common ($9 cost) During 2023, ExxonMobil had the following transactions and events pertaining to its stockholders' equity: March 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. November 22: Purchased 700 shares of Common Stock for the Treasury at a cost of $6,300. The March 21st entry would include a: A Debit to Land for $210,000 a Credit to Additional Paid in Capital of $150,000 a Credit to Additional Paid in Capital of $160,000 A Debit to Loss for $10,000 a Credit to Common Stock for $210,000