XYZ Inc. issued 6,000 shares of its $10 par value common stock in exchange for land that has a market value of $84,000. The entry to record this transaction would include OAA debit to Land for $60,000 OB. A debit to Common Stock for $60,000 OCA credit to Land for $60,000. OD. A credit to Paid-in Capital in Excess of Par Value, Common Stock for $24,000