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Exercise 11-5 Stock issuance for noncash assets LO P1 Sudoku Company issues 30,000 shares of $5 par value common stock in exchange for land and a building. The land is valued at $243,000 and the building at $372,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building. View transaction list Journal entry worksheet A Record the issue of 30,000 shares of $5 par value common stock in exchange for land valued at $243,000 and a building valued at $372,000. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journalRequired information Use the following information for the Exercises below. [The following information applies to the questions displayed below.] York's outstanding stock consists of 85,000 shares of noncumulative 6.0% preferred stock with a $5 par value and also 150,000 shares of common stock with a $1 par value. During its first four years of operation, the corporation declared and paid the following total cash dividends. Year 1 total cash dividends $ 13,900 Year 2 total cash dividends 23,500 Year 3 total cash dividends 280,000 Year 4 total cash dividends 430,000 Exercise 11-10 Dividends on common and noncumulative preferred stock LO C2 Determine the amount of dividends paid each year to each of the two classes of stockholders: preferred and common. (Round your "Dividend per Preferred Share" answer to 3 decimal places.) Par Value per Dividend per Number of Preferred Dividend Rate Preferred Preferred Preferred Share Share Shares Dividend Annual Preferred Dividend: Total Cash Paid to Paid to Dividends in Dividend Paid Preferred Common Arrears at year-end Year 1 $ 13,900 Year 2 23,500 Year 3 280,000 Year 4 430,000 Total: $ 747,400 $ 0 $ 0