On Apri 5, Fenning Corporation, a wholesaler of hydraulc litts, acquired land in exchange for 3,800 shares of 55 par common stock valued at s22 per share. Required: Journalize the entiy to record the fransaction. Refer to the chart of aooounts for the exact wording of the acoount bides, CNow ournals do not use lines for journal explanations. Every line on a joutnal page is used for debir or credi enlies. GNow joumats will automaticaliy indent a credit entry when a credi amount is entered CHART OF ACCOUNTS Fenning Corporation General Ledger ASSETS 110 Cash 120 Accounts Receivable 131 Notes Receivable 132 Interest Receivable 141 Merchandise Inventory 145 Omice Supplies 151 Prepaid Insurance 181 Land 193 Equipment 194 Accumulated Depreciation-Equipment REVENUE 410 Sales 610 interest Revenue EXPENSES 510 Cost of Merchandise Sold 515 Credit Card Expense 520 Salaries Expense 531 Advertising Expense 532. Delivery Expense 593 Selling Expenses Chart of Accounts 534 Rent Expense LIABILITIES 210 Accounts Payable 221 Notes Payable 226 Interest Payable 231 Cash Dividends Payable 236 Stock Dividends Distributable 241 Salaries Payable 261 Mortgage Note Payable 535 Insurance Expense 536 Office Supplies Expense 537 Organizational Expenses 562 Depreciation Expense-Equipment 590 Miscellaneous Expense 710 Interest Expense EQUITY 311 Common Stock 312 Paid-In Capital in Excess of Par-Common Stock 315 Treasury Stock 321 Preferred Stock 322. Paid-In Capital in Excess of Par-Preferred Stock 311 Common Stock 312 Paid-In Capital in Excess of Par-Common Stock 315 Treasury Stock 321 Preferred Stock 322 Paid-In Capital in Excess of Par-Preferred Stock 331 Paid-In Capital from Sale of Treasury Stock 340 Retained Earnings 351 Cash Dividends 352 Stock Dividends