please show working for general journal. thank you.

Use the following information to answer the question below. Sizzlers issued 4,000 shares of its $10 par value common stock for some land. The land had a fair market value of $60,000. Prepare the entries in journal form necessary to record the stock issue for the land under each of the following conditions: a. The stock was selling for $14 per share on the day of the transaction. b. Management attempted to place a market value on the common stock but could not do so. General Journal Date Accounts/ Description Post Ref Debit Credit