On February 1, 2025, Crane Corporation issued 2,500 shares of its $5 par value common stock for land worth $39,200. 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.)