A. Debit Accounts Payable $236,000; Credit Cruz, Capital, $236,000

B. Credit Cash and Land, $236,000; Credit Cruz, Capital, $236,000

C. Debit Cash $82,000; Debit Land $154,000; Credit Cruz, Capital, $236,000

D. Debit Cruz, Capital, $236,000; Credit Cash $82,000; Credit Land, $154,000

E. Debit Cruz, Capital, $236,000; Credit Assets, $236,000