Answer:
debit Land for $106000.
Step-by-step explanation:
3300 shares issued against the value of a land $106,000. The land will be debited by it purhcase value. So the $3,300 par value of share will be credited to the common stock account and the remaining $102,700 will be credited to the addin capital excess of par account. So the correct option is debit Land for $106000.