Cushenberry Corporation had the following transactions.

Sold land $($cost $$12,000)$ for $$15,000.$

Issued common stock at par for $$20,000.$

Recorded depreciation on buildings for $$17,000.$

Paid salaries of $$9,000.$

Issued $1,000$ shares of $$1$ par value common stock for equipment worth $$8,000.$

Sold equipment $($cost $$10,000,$ accumulated depreciation $$7,000)$ for $$1,200.$

$($a$)$ For each transaction above, prepare the journal entry. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$$