Windsor Corp., a private company, obtained land by issuing 2,050 of its common shares. The land was appraised at $80,200 by a reliable, independent valuator on the date of acquisition. Last year, Windsor sold 1,000 common shares at $42 per share. Prepare the journal entry to record the land acquisition if Windsor elects to prepare financial statements in accordance with IF (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter O for the amounts.) eTextbook and Media List of Accounts Debit Account Titles and Explanation Prepare the journal entry to record the land acquisition if Windsor prepares financial statements in accordance with ASPE. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation ____ Debit ____ Credit ____