On February $1,2025,$ Sunland Corporation issued $3,300$ shares of its $$5$ par value common stock for land worth $$37,400.$

Prepare the February $1,2025,$ journal entry. $($List all debit entries before credit entries. 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 $0$ for the amounts.$)$

Date Account Titles and Explanation

Debit

Credit

Feb. $1,2025$