Answer: Please see answer in explanation column
Explanation:
1. Journal to record common stock issued 
Account title                                             Debit               Credit
   Cash                                                 $210,400
 Common stock                                                           $22,500 
Paid in capital in excess of par                                  $187,900
common stock 
 Calculation:
Cash = 4,500 x $45 + $7900= $210,400
Common stock =4,500 x $5=$22,500 
Paid in capital in excess of par common stock = Cash - Common stock =$210,400-$22,500=$187,900
  
2) To reccord Land purchased in exchange of common stock 
Account title                                             Debit               Credit
   Land                                                     $50,600
 Common stock                                                             $ 5,500 
Paid in capital in excess of par                                     $45,100
common stock 
 Calculation:
Land= 1,100 x $46 = $50,600
Common stock =1,100 x $5=$5,500 
Paid in capital in excess of par common stock = 1100 x (46-5)$41=45,100
3) To record purchase of treasury stock
Account title                                             Debit               Credit
   Treasury stock                                  $19,270                  
    Cash                                                                              $19,270
 Calculation:
 Treasury stock       =  470 shares x$41= $19,270