On march $8$ Blossom inc $.$ a publicy traded company. issued $5700$ preferred shares for cash of $$31$ per share. On April $20,$ when the shares were trading at $$35,$ the company issued an aditional $3600$ preferred shares in exchange for land with a fair value of $$130500,$ prepare the journal entry if you were unable to determine the land's fair value on April $20.$