Exercise 13-3 Cushenberry Corporation had the following transactions. 1. Sold land (cost $8,160) for $10,200. 2. Issued common stock at par for $21,900. 3. Recorded depreciation on buildings for $15,300 4. Paid salaries of $6,600. 5. Issued 1,400 shares of $1 par value common stock for equipment worth $9,800. 6. sold equipment (cost $14,700, accumulated depreciation $10,290) for $1,764. (a) For each transaction above, prepare the journal entry. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit No. Account Titles and Explanation Credit 3