Sudoku Company issues 24,000 shares of $8 par value common stock in exchange for land and a building. The land is valued at $242,000 and the building at $374,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building. View transaction list Journal entry worksheet < A Record the issue of 24,000 shares of $8 par value common stock in exchange for land valued at $242,000 and a building valued at $374,000. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Land 242,000 Building 374,000 192,000 Paid-in capital in excess of par value, common stock Record entry Clear entry View general journal