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Accounts payable

Accounts receivable

Accumulated depreciationBuilding

Accumulated depreciationEquipment

Building

Cash

Common dividend payable

Common stock dividend distributable

Common stock, $0.50 par value

Common stock, $1 par value

Common stock, $1 stated value

Common stock, $2 stated value

Common stock, $20 par value

Common stock, $8 stated value

Common stock, $9 par value

Common stock, no-par value

Cost of goods sold

Depreciation expenseBuilding

Depreciation expenseEquipment

Equipment

Income summary

Interest expense

Interest revenue

Inventory

Land

Note payable

Organization expenses

Paid-in capital in excess of par value, common stock

Paid-in capital in excess of par value, preferred stock

Paid-in capital in excess of stated value, common stock

Paid-in capital, treasury stock

Preferred stock, $100 par value

Preferred stock, $50 par value

Rent expense

Retained earnings

Salaries expense

Sales

Sales discounts

Sales returns and allowances

Supplies

Supplies expense

Treasury stock

Exercise 13-6 (Algo) Stock issuance for noncash assets LO P1 Sudoku Company issues 22,000 shares of $9 par value common stock in exchange for land and a building. The land is valued at $227,000 and the building at $364,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building. Journal entry worksheet Record the issue of 22,000 shares of $9 par value common stock in exchange for land valued at $227,000 and a building valued at $364,000. Note: Enter debits before credits