Sudoku Company issues 32,000 shares of $5 par value common stock in exchange for land and a building. The land is valued at $236,000 and the building at $360,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building. Journal entry worksheet Record the issue of 32,000 shares of $5 par value common stock in exchange for land valued at $236,000 and a building valued at $360,000. Note: Enter debits before credits