Cushenberry Corporation had the following transactions.

1. Sold land (cost $8,560) for $10,700.

2. Issued common stock at par for $22,100.

3. Recorded depreciation on buildings for $14,200.

4. Paid salaries of $7,400.

5. Issued 1,500 shares of $1 par value common stock for equipment worth $8,200.

6. Sold equipment (cost $12,500, accumulated depreciation $8,750) for $1,500.

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