Prepare the journal entry to record each of the following independent transactions. (Use the number of the transaction in lieu of a date for identification purposes.)

1. Services provided on account of $1,530

2. Purchases of supplies on account for $1,365

3. Services provided for cash of $750

4. Purchase of equipment for cash of $4,240

5. Issuance of a promissory note for $2,500

6. Collections on account for $890

7. Sale of capital stock in exchange for a parcel of land; the land is appraised at $50,000

8. Payment of $4,000 in salaries and wages

9. Payment of open account in the amount of $500