Sudoku Company issues 20,000 shares of $7 par value common stock in exchange for land and a building. The land is valued at $236,000 and the building at $378,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building. Record the issue of 20,000 shares of $7 par value common stock in exchange for land valued at $236,000 and a building valued at $378,000