Sudoku Company issues 31,000 shares of $9 par value common stock in exchange for land and a building. The land is valued at $227,000 and the bulding at $376,000. Prepare the journal entry to record issuance of the stock in exchange for the land and bullding Journal entry worksheet Record the issue of 31,000 shares of $9 par value common stock in exchange for land valued at $227,000 and a building valued at $376,000