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Sudoku Company issues 20,000 shares of $7 par value common stock in exchange for land and a building. The land is valued at $227,000 and the building at $374,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building. Journal entry worksheet Record the issue of 20,000 shares of $7 par value common stock in exchange for land valued at $227,000 and a bullding valued at $374,000. Note: Enter debits before credits