Carla Vista Corporation had the following transactions. 1. Sold land (cost $11,500) for $14,500. 2. Issued common stock at par for $20,000. 3. Recorded depreciation on buildings for $16,500. 4. Paid salaries of $8,500. 5. Issued 1,400 shares of $1 par value common stock for equipment worth $11,200. 6. Sold equipment (cost $9,600, accumulated depreciation $6,720 ) for $1,152. (a) (a) For each transaction above, prepare the journal entry. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)