Record the following transactions (all paid in cash except on March 24) in the general journal of Green Company:

201X

Feb. 5 Purchased land for $94,000. The $94,000 included attorney's fees of $5,700.

18 Green Company decided to pave the parking lot for $5,000.

Mar. 24 Purchased a building for $88,000, putting down 30% and mortgaging the remainder.

Mar. 29 Bought equipment for $29,000. Freight and assembly were an additional $4,000.

May 10 Added a new wing for $175,000 to building that was purchased on March 24.

June 15 Performed ordinary repair work on equipment purchased March 29, $700, to maintain its normal operations.

July 1 Bought a truck for $14,500.

Oct. 15 Added a hydraulic loader to truck, $2,500.

Nov. 30 Truck purchased in July was brought in for grease and oil, $34.

Dec. 30 Overhauled truck's motor for $700, extending its life by more than 1 year.

Dec. 31 Changed tires on truck, $275.