Sept. 1 Land 2,500,000 Common stock, $2 par value 200,000 " Contributed capital in excess of par value " 2,300,000 Exchanges 100,000 common shares for land
Sept. 1 Land 2,500,000 Common stock, $2 par value 200,000 " Contributed capital in excess of par value " 2,300,000 Exchanges 100,000 common shares for land