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 12,100 shares of $15 par value common stock and pays $22,100 cash in exchange for the building? The market price of the Smith stock on the exchange date was $30 per share and the building's book value on the books of the seller was $221,000 Building 385,100 Common stock 385,100 OBuilding 385,100 Cash Common stock 22,100 363,000 O Building 203,600 22,100 Cash Common stock 181,500 Building 385,100 Cash Common stock Additional paid-in capital 22,100 181,500 181,500