Smith Company exchanges assets to acquire a building. The market price of the Smith stock on the exchange date was $40 per share and the building's book value on the books of the seller was $206,000 Which of the following journal entries is correct for Smith Company when Smith issues 10,600 shares of $25 par value common stock and pays $20,600 cash in exchange for the building Multiple Choice 285,600 Building Cash Comon stock 20,600 265,000 Building Cash Common stock 20,600 424,000 449,600 building Cash Common stock Additional paid in capital 20.600 265,000 159,000 446,500 Hulding Comon stock 444.500