Cushenberry Corporation had the following transactions.

1.		Sold land (cost $11,360) for $14,200.
2.		Issued common stock at par for $18,900.
3.		Recorded depreciation on buildings for $15,730.
4.		Paid salaries of $8,080.
5.		Issued 1,170 shares of $1 par value common stock for equipment worth $8,420.
6.		Sold equipment (cost $10,300, accumulated depreciation $7,210) for $1,236.

(a) For each transaction above, prepare the journal entry