On March 8, Wildhorse inc, a publicly traded company, issued 4,300 preferred shares for cashi of $31 per share. On April 20, when the shares were trading at $36, the compary issued an additional 3,500 preferred shares in exchange for land with a fair value of $132,000. Prepare the journal entry if you were unable to determine the land's fair value on April 20. (List debit entry before credit entry. Credit account titles ore outomoticolly indented when the amount is entered. Do not indent monually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts.)