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$$\quad$ XX
Common Stock, $10 stated value $\quad$$\quad$ XX
Additional Paid-in Capital on Common Stock $\quad$$\quad$ XX

B) Cash $\quad$$\quad$$\quad$$\quad$$\quad$ XX
Common Stock, no-par $\quad$$\quad$ XX
Additional Paid-in Capital on Common Stock $\quad$$\quad$ XX

C) Cash $\quad$$\quad$$\quad$ XX
Subscriptions Receivable: Common Stock $\quad$$\quad$ XX
Common Stock Subscribed $\quad$$\quad$ XX
Additional Paid-in Capital on Common Stock $\quad$$\quad$$\quad$ XX

D) Building $\quad$$\quad$$\quad$ XX
Common Stock, no-par $\quad$$\quad$ XX