1. Sold land (cost $12,000) for $14,600. 2. Issued common stock at par for $20,000. 3. Recorded depreciation on buildings for $17,000. 4. Paid salaries of $9,000. 5. Issued 600 shares of $1 par value common stock for equipment worth $4,800. 6. Sold equipment (cost $10,600, accumulated depreciation $7,420 ) for $1,272. (a) For each transaction above, prepare the journal entry. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)