Blue Spruce Inc's $10 par value common stock is actively traded at a market price of $16 per share. Blue Spruce issues 6,600 shares to purchase land advertised for sale at $80,500. Journalize the issuance of the stock in acquiring the land. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit