Waterway Company is a publicly held corporation whose $1 par value stock is actively traded at $67 per share. The company issued 3100 shares of stock to acquire land recently advertised at $232000. When recording this transaction, Waterway Company will O debit Land for $207700. O debit Land for $232000. O credit Common Stock for $207700. O credit Paid-In Capital in Excess of Par for $207700.