Cushenberry Corporation had the following transactions. 1. Sold land (cost $8,400) for $10,500. 2. Issued common stock at par for $23,300. 3. Recorded depreciation on buildings for $16,900. 4. Paid salaries of $7,800. 5. Issued 1,400 shares of $1 par value common stock for equipment worth $8,800 6. Sold equipment (cost $12,300, accumulated depreciation $8,610) for $1,476. (a) For each transaction above, prepare the journal entry. (Credit account titles are aut No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. 6