how do you journalize these entries?

Issued 21,000 shares of $10 par value common stock in exchange for an initial investment of $250,000 by the firm's owners, Siam Gato and Scotty Phideaux. A2 Purchased land and an office building for $196.000, of which $144.000 was 1 attributable to the fair market value of the building. A $50,000 cash down payment was made and an 5% five-year note was signed for the balance. Interest and 20% of the principal will be paid annually on this date. (Assume a 360-day year for interest computation purposes.) Issued 2,400 shares of $10 par value common stock for office equipment with a fair market value of $28,500