On December 2, 2018, Eshares, Inc. purchases land. In payment for the land, Eshares, Inc. issues 6000 shares of common stock with $6 par value. The land has been appraised at a market value of $430,000. Which of the following is included in the journal entry to record this transaction?

A) debit Common Stock—$6 Par Value for $36,000 and debit Paid-In Capital in Excess of Par
—Common $394,000
B) credit Common Stock—$6 Par Value for $36,000 and credit Paid-In Capital in Excess of Par—Common $394,000
C) credit Common Stock—$6 Par Value for $430,000
D) debit Cash $430,000


B) credit Common Stock—$6 Par Value for $36,000 and credit Paid-In Capital in Excess of Par—Common $394,000



Business

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