12. (2 points) On October 15, 2020, James, a publicly traded company, issued 20.000 of its S1 par value common stock in exchange for a building. As of October 15, 2020, one share of James stock was trading on a public stock exchange for $11.50 per share. As of October 15, 2020, a consensus of real estate agents determined the building's fair value was $236,000. Prepare the entry James should make on October 15, 2020