Pina Colada Inc's \\( \\$ 10 \\) par value common stock is actively traded at a market price of \\( \\$ 14 \\) per share. Pina Colada issues 5,800 shares to purchase land advertised for sale at \\( \\$ 76,500 \\). Journalize the issuance of the stock in acquiring the land. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)