a$.$ Issued $1200$ shares of $$2$ par common stock for cash of $$24,000.$

b$.$ Issued $4,700$ shares of $$2$ par common stock for a building with a fair market value of $$101,000.$

c$.$ Purchased new truck with a fair market value of $$31,000.$ Financed it $100\%$ with a long$-$term note.

d$.$ Retired short$-$term notes of $$26,000$ by issuing $2,000$ shares of $$2$ par common stock.

e$.$ Paid long$-$term note of $$9,500$ to Bank of Tallahassee. Issued new long$-$term note of $$25,000$ to Bank of Trust.