A Corporation Received Land Valued at $510,000 and a Building

A corporation received land valued at $510,000 and a building valued at $615,000 in exchange for 5,000 shares of $120 par value common stock and $300,000 cash.
The entry to record this transaction includes a credit to:

A) Paid-in capital in excess of par-common for $225,000
B) Common stock for $1,125,000
C) Retained earnings for $225,000
D) Paid-in-capital in excess of par, common stock for $525,000