Wilco Inc. purchases a parcel of land on December 1. Wilco signs a 5-year note payable for $100,000 in addition to paying cash of $100,000. Wilco also gives 5,000 shares of $2 par value common stock that traded for $10 per share on the date of purchase. What value should Wilco recognize for the land in their accounting records? $200,000 $210,000 $100,000 $250,000