Sudoku Company issues 27,000 shares of \\( \\$ 9 \\) par value common stock in exchange for land and a building. The land is valued at \\( \\$ 242,000 \\) and the building at \\( \\$ 363,000 \\). Prepare the journal entry to record issuance of the stock in exchange for the land and building. Record the issue of 27,000 shares of \\( \\$ 9 \\) par value common stock in exchange for land valued at \\( \\$ 242,000 \\) and a building valued at \\( \\$ 363,000 \\). Note: Enter debits before credits