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$1.$ Journalize the following transactions:

$($a$)$ Issued $1,000$ shares of $$10$ par common stock at $$59$ for cash.

$($b$)$ Issued $1,400$ shares of $$10$ par common stock in exchange for equipment with a fair market price of $$60,000.$

$($c$)$ Purchased $100$ shares of treasury stock at $$32.$

$($d$)$ Sold the $100$ shares of treasury stock purchased in $($c$)$ at $$42.$

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