$2.$ The Harris Corporation acquired a building and land by issuing $25,000$ shares of $$1$ par common stock. At that time, the stock was selling for $$12$ per share on the New York Stock Exchange. The independently appraised values of the building and the land were $$250,000$ and $$150,000$ respectively.

the journal entry for the acquisition of the building and land.

$($Use $3$ decimal points for allocation calculations$)$