Swifty Inc's $$10$ par value common stock is actively traded at a market price of $$15$ per share Swifty issues $6,300$ shares to purchase land advertised for sale at $$79,000.$

Journalize the issuance of the stock in acquiring the land. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Account Titles and Explanation

Debit

Credit

Paid$-$in Capital in Excess of Par$-$Common Stock