Sudoku Company issues 29,000 shares of $6 par value common stock in exchange for land and a building. The land is valued at $239,000 and the building at $363,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building. View transaction list View journal entry worksheet General Journal No Transaction A 1 Land Building Common stock, $6 par value Paid-in capital in excess of par value, common stock Debit Credit 239,000 363,000 174,000