35 Sudoku Company issues 21,000 shares of $7 par value common stock in exchange for land and a building. The land is valued at $232,000 and the building at $363,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building. View transaction list Journal entry worksheet A Record the issue of 21,000 shares of $7 par value common stock in exchange for land valued at $232,000 and a building valued at $363,000. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal