Cushenberry Corporation had the following transactions. 1. Sold land (cost $7,200) for $9,000. 2. Issued common stock at par for $21,000. 3. Recorded depreciation on buildings for $13,700. 4. Paid salaries of $6,000. 5. Issued 1,300 shares of $1 par value common stock for equipment worth $9,400. 6. Sold equipment (cost $11,700, accumulated depreciation $8,190) for $1,404. For each transaction above, prepare the journal entry.