Expansion Company purchased land, building and equipment in a single transaction by making a cash payment of $15,000 and issuing a 10,000 shares of its $5 par common stock. The stock is actively trading at $30 a share. The estimated fair values of the assets are as follows: Land - $60,000; Building - $220,000; Equipment - $80,000. Prepare the journal entry to record this purchase. (There are 5 journal entries).