Sudoku Company issues 18,000 shares of $9 par value common stock in exchange for land and a building. The land is valued at $234,000 and the building at $376,000. Prepare the journal entry to record issuance of the stock in exchange for the land and building. Record the issue of 18,000 shares of $9 par value common stock in exchange for land valued at $234,000 and a building valued at $376,000.