Which of the following journal entries is correct for Smith Company when Smith issues 10,000 shares of $20 par value common stock and pays $20,000 cash in exchange for a building? The market price of the Smith stock on the exchange date was $35 per share and the building's book value on the books of the seller was $200,000. A. Building 220,000 Cash 20,000 Common stock 200,000 B. Building 370,000 Cash 20,000 Common Stock 350,000 C. Building 370,000 Cash 20,000 Common stock 200,000 Additional paid-in capital 150,000 D. Building 200,000 Common stock 200,000