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Sudoku Company issues 32,000 shares of $5 par value common stock in exchange for land and a building. The land is valued at $237,000 and the building at $372,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building. View transaction list Journal entry worksheet A > Record the issue of 32,000 shares of $5 par value common stock in exchange for land valued at $237,000 and a building valued at $372,000. Note: Enter debits before credits. Transaction General Journal Debit Credit 1