Smith Company exchanges assets to acquire a building. The market price of the Smith stock on the exchange date was $35 per share and the building's book value on the books of the seller was $250,000 Which of the following journal entries is correct for Smith Company when Smith issues 10,000 shares of $10 par value common stock and pays $20,000 cash in exchange for the building? Building Db 270,000 Cash Cr 20,000 Common stock Cr 100,000 Additional paid-in capital Cr 150,000 Building Db 370,000 Cash Cr 20,000 Common stock Cr 350,000 Building Db 370,000 Cash Cr 20,000