Cushenberry Corporation had the following transactions:

1.		Sold land (cost $7,360) for $9,200.
2.		Issued common stock at par for $20,500.
3.		Recorded depreciation on buildings for $15,400.
4.		Paid salaries of $6,200.
5.		Issued 1,500 shares of $1 par value common stock for equipment worth $8,200.
6.		Sold equipment (cost $12,300, accumulated depreciation $8,610) for $1,476.

For each transaction above, prepare the journal entry.

No. Account Titles and Explanation Debit Credit