Cushenberry Corporation had the following transactions. 1. Sold land (cost $7,440) for $9,300. 2. Issued common stock at par for $23,900. 3. Recorded depreciation on buildings for $14,600. 4. Paid salaries of $6,300. 5. Issued 1,500 shares of $1 par value common stock for equipment worth $9,200. 6. Sold equipment (cost $14,200, accumulated depreciation $9,940) for $1,704. (a) For each transaction above, prepare the journal entry.