Smith Company exchanges assets to acquire a 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 $201.000. Which of the following journal entries is correct for Smith Company when Smith issues 10100 shares of $15 par value common stock and pays $20,100 cash in exchange for the building? Multiple Choice 323, 100 Building . Common stock 323.100 Building Cash Common stock 20,100 151.500 323.100 Building Cash Common stock Additional paid-in 20.100 151.500 151,500 capital 323, 100 C) Building 323,100 00:29:19 Building Common stock - 323,100 171,600 Building Cash Common stock 20,100 151,500 20,100 323.100 Building Cash Common stock Additional paid-in capital 20,100 151,500 151,500 323, 100 Building Cash Common stock 20,100 303,000