In 2025 , Sheridan Inc, issued 1,000 shares of $10 par value common stock for land worth $38,300. (a) Prepare Sheridan's journal entry to record the transaction. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. List all de entries before credit entries.)