On June 1, 4000 shares of $20 par value common stock are issued in ecthange for new equipment. Comparable equigment sells for $116,000 cash Other shares of this ciass of common stock oripinally sold for 335 per share. The joumal entry to record this echanee chould debit the Eguliment account for whut amount? sin000 50 $116,000 560.000 $140,000