j. XYZ Company issued at par 300 shares of $2 par common stock in exchange for land with a market value of $20,000. \begin{tabular}{|c|c|c|c|} \hline DATE & & Debit & Credit \\ \hlineX/X & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}