please show working for general journal. thank you.

Use the following information to answer the question below. Poquito Corporation had both the following transactions occur on the same day: 1. Issued 10,000 shares of its $5 par value common stock for $120,000 cash. 2. Issued 10,000 shares of its $5 par value common stock in exchange for land and a building. The building and land is estimated to have a market value of $90,000 and the land $30,000. Prepare the entries in journal form to record the above transactions. Omit General Journal Date Accounts/ Description Post Ref Debit Credit