Prepare the journal entry to record Autumn Company's issuance of 63,000 shares of no-par value common stock assuming the shares: a. Sell for $26 cash per share. b. Are exchanged for land valued at $1,638,000. Journal entry worksheet Record the issuance of 63,000 shares of no-par value common stock assuming the shares sell for $26 cash per share. Note: Enter debits before credits. Prepare the journal entry to record Autumn Company's issuance of 63,000 shares of no-par value common stock assuming the shares: a. Sell for $26 cash per share. b. Are exchanged for land valued at $1,638,000. Journal entry worksheet Record the issuance of 63,000 shares of no-par value common stock assuming the shares are exchanged for land valued at $1,638,000. Note: Enter debits before credits