Sudoku Company issues 23,000 shares of $8 par value common stock in exchange for land and a building. The land is valued at $240,000 and the building at $374,000. Prepare the journal entry to record Record the issue of 23,000 shares of $8 par value common stock in exchange for land valued at $240,000 and a building valued at $374,000.of the stock in exchange for the land and building.