Cushenberry Corporation had the following transactions.

1.		Sold land (cost $7,440) for $9,300.
2.		Issued common stock at par for $20,500.
3.		Recorded depreciation on buildings for $13,600.
4.		Paid salaries of $6,600.
5.		Issued 1,100 shares of $1 par value common stock for equipment worth $8,800.
6.		Sold equipment (cost $14,100, accumulated depreciation $9,870) for $1,692.

(a) For each transaction above, prepare the journal entry. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Debit Credit No. Account Titles and Explanation 1. 2. 3