Option A is correct
Explanation:
The following entry will be passed by VC Consulting in the books of accounts:
Particulars Debit Credit
Cash 77000
Land 144000
To common stock 221000
Cash account and Land account will be debited in the books of account with an amount of $77000 and $144000 and common stock will be credited with an amount of $221000
Therefore, the option with this will be the correct option.
From the given option, A is the correct one.