Accounting question - I'm wondering how to record the difference of the sale price of a building and value of stock used for the purchase. For example, building purchase price set at $300,000. Seller agreed to $200,000 cash and 10,000 stocks. At date of sale stocks were worth $125,000. So cash and stocks = $325,000 and purchase price = $300,000 - how record the $25,000 difference?