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Active Corporation is authorized to issue 1,000,000 shares of $1 par value common stock, and 200,000 shares of 10%, $5 par value preferred Stock. During 2019, the company has the following stock transactions. Entry 1 Issued 400,000 common shares of stock at $3 cash per share. Entry 2 Issued 30.000 preferred shares to purchase a land advertised for sale at $ 300,000. On this day, the preferred stock had a market price of $ 9 per share. Entry 3 Purchased 10,000 of its common shares from the market for the treasury, when the market price per common share was $4. Entry 4 Sold 2,000 shares of its treasury stock for $6 per share. Question: In entry 2. Land will be debited for