Cullumber Corporation had the following transactions. 1. Sold land (cost $13,100) for $16,100. 2. Issued common stock at par for $20,000. 3. Recorded depreciation on buildings for $18,100. 4. Paid salaries of $10,100. 5. Issued 1,200 shares of $1 par value common stock for equipment worth $9,600. 6. Sold equipment (cost $12,800, accumulated depreciation $8,960) for $1.536. (a) For each transaction above, prepare the journal entry. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)