Sudoku Company issues 26,000 shares of $8 par value common stock in exchange for land and a building. The land is valued at $235,000 and the building at $378,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building. View transaction list Journal entry worksheet Record the issue of 26,000 shares of $8 par value common stock in exchange for land valued at $235,000 and a building valued at $378,000. Note: Enter debits before credits Transaction General Journal Dobit Credit Record entry Clear entry View general Journal Retained earnings: Multiple Choice Represents the amount shareholders are guaranteed to receive upon company liquidation Generally consists of a company's cumulative net income less any net losses and dividends declared since its inception Are never adjusted for anything other than net income or dividends. Can only be appropriated by setting aside a cash fund. Represent an amount of cash available to pay shareholders