Pina Inc's $10 par value common stock is actively traded at a market price of $14 per share. Pina issues 5.500 shares to purchase land advertised for sale at $88,000 Journalize the issuance of the stock in acquiring the land. (Credit account titles are automatically indented when amount is entered. not indent manually. If no entry is required, select "No Entry for the account titles and enter O for the amounts) Account Titles and Explanation Debit Credit Land 52000 Common Stock 40000 Paid-in Capital in Excess of Par-Common Stock 12000