Coronado Company obtained land by issuing 2,240 shares of its $10 par value ordinary shares. The land was recently appraised a $85,000. The ordinary shares are actively traded at $40 per share. Prepare the journal entry to record the acquisition of the land. (Credit occount titles are automatically indented when amount is entere Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)