Which One of the Following Entries Would Not Be Likely $\quad$

Which one of the following entries would not be likely to be made by a corporation?

A)
Land $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\mathrm { XX }$
Common Stock, $\$ 10$ stated value $\quad$ $\mathrm { XX }$
Additional Paid-in Capital on Common Stock $\quad$$\quad$ XX
B)
Cash $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\mathrm { XX }$
Common Stock,no-par $\quad$ $\mathrm { XX }$
Additional Paid-in Capital on Common Stock $\quad$$\quad$ XX
C)
Cash $\quad$$\quad$$\quad$$\quad$$\quad \mathrm { XX }$
Subscriptions Receivable: Common Stock $\quad$ XX
Common Stock Subscribed $\quad$$\quad$ $\mathrm { XX }$
Additional Paid-in Capital on Common Stock $\quad$ XX
D)
$\begin{array} { l r } \text { Building } & \mathrm { XX } \\\text { Discount on Common Stock } & \mathrm { XX } \\\text { Common Stock, \$10 par } & \mathrm { XX }\end{array}$