Sudoku Company issues 28,000 shares of $8 par value common stock in exchange for land and a building. The land is valued at $239.000 and the building at $379,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building. Journal entry worksheet Record the issue of 28,000 shares of $8 par value common stock in axchange for land valued at $239,000 and a building valued at $379,000. Note: Enter debits before credits