When Bradley Corporation was formed on January 1, 2018, its attorney agreed to accept 100 shares of its $10 par value ordinary shares for services rendered. At the time the share was issued, its market value could not be determined. For similar services, the attorney would have billed $1,500. Two years later on 1 January 2020, Bradley Corporation exchanged 1000 shares of $10 par value ordinary shares for a piece of land. At the time of the exchange, the share was selling on the market for $16 per share. Required Prepare the journal entry at the date of the Shares issuance on 1 January 2018 and 1 January 2020