\begin{tabular}{|l|l|l|l|} \hline \multicolumn{2}{|c|}{ Land } \\ \hline Debit & & \\ \hline & Beginning Balance & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Common Stock } \\ \hline Bebit & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}