Sudoku Company issues 30,000 shares of $7 par value common stock in exchange for land and a building. The land is valued at $238,000 and the building at $379,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building. Record the issue of 30,000 shares of $7 par value common stock in exchange for land valued at $238,000 and a building valued at $379,000