Sudoku Company issues $34,000$ shares of $$8$ par value common stock in exchange for land and a building. The land is valued at $$228,000$ and the building at $$373,000.$ Prepare the journal entry to record issuance of the stock in exchange for the land and building. Record the issue of $34,000$ shares of $$8$ par value common stock in exchange for land valued at $$228,000$ and a building valued at $$373,000.$