Barton Company is a publicly held corporation whose $1 par value stock is actively traded at $31 per share. The company issued 3,000 shares of stock to acquire land recently advertised at $100,000. When recording this transaction, Barton Company will credit Paid-In Capital in Excess of Par for $93,000. debit Land for $93,000. debit Land for $100,000. O credit Common Stock for $93,000