Issued 10,000 new shares of common stock in exchange for a piece of land. The stock was selling on the market at an average price of $10 per share on January 7th. The lands appraised value was $99,000 at the end of 2009.

I have tried everything I can think of...

1.
Dr. Land 100,000
Cr. Common Stock 100,000

2.
Dr. Land 99,000
Cr. Common Stock 99,000

and finally...
3.
Dr. Land 100,000
Cr. Common Stock 99,000
Cr. CC: In excess of Par: CS 99,000

WHAT AM I DOING WRONG? None of these entries are making my trial balance add up :(