Turner Inc. received a machine with a fair value of $55,000 and a building with a fair value of $245,000 in exchange for 4,500 shares of $40 par value common stock and $50,000 cash. The entry to record this transaction would include. Select one: a. Credit to Retained earnings for $70,000 b. Credit to Additional Paid in Capital for $70,000 c. Credit to Common Stock for $250,000 d. Credit to Additional Paid in Capital for $250,000