Sudoku Company issues 30,000 shares of $8 par value common stock in exchange for land and a building. The land is valued at $227,000 and the building at $361,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building. View transaction list Journal entry worksheet et A nt: nces Record the issue of 30,000 shares of $8 par value common stock in exchange for land valued at $227,000 and a building valued at $361,000. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Land 227,000 Building 361,000 Common stock, $8 par value Paid-in capital in excess of par value, common stock Record entry Clear entry View general journal