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Sudoku Company issues 26,000 shares of $8 par value common stock in exchange for land and a building. The land is valued at $243,000 and

Sudoku Company issues 26,000 shares of $8 par value common stock in exchange for land and a building. The land is valued at $243,000 and the building at $372,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building.

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