On April 5, Fenning Corporation, a wholesaler of hydraulic lifts, acquired land in exchange for 2,200 shares of $5 par common stock valued at $21 per share. Required: Journalize the entry to record the transaction. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.