Sudoku Company issues 30,000 shares of $5 par value common stock in exchange for land and a building. The land is valued at $234,000 and the building at $362,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building. Journal entry worksheet Record the issue of 30,000 shares of $5 par value cornmon stock in exchange for land valued at $234,000 and a building valued at $362,000. Note: Enter debits before credits