Example Accounting Record For Subsidiary Records The Transfer Of Assets and Issuance of Stock

Example Accounting Record For Internal Expansion For Creating Business Entities - The subsidiary records the transfer of assets and issuance of stock:
Dr. Cash
Dr. Inventory
Dr. Land
Dr. Building
Dr. Equipment
Cr. Accumulated Depreciation, Building
Cr. Accumulated Depreciation, Equipment
Cr. Common Stock
Cr. Additional Paid-In Capital