Sudoku Company issues 28,000 shares of $8 par value common stock in exchange for land and a building. The land is valued at $226,000 and the building at $377,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building. Record the issue of 28,000 shares of $8 par value common stock in exchange for land valued at $226,000 and a building valued at $377,000.