QS 11-4 Issuance of no-par common stock LO P1 Prepare the journal entry to record Autumn Company's issuance of 77,000 shares of no-par value common stock assuming the shares: a. Sell for $31 cash per share. b. Are exchanged for land valued at $2,387,000. View transaction list Journal entry worksheet Record the issuance of 77,000 shares of no-par value common stock assuming the shares sell for $31 cash per share. Note: Enter debits before credits. Transaction General Journal Debit Credit