Exercise #3:Record the following transactions in the general journal of White Company for 201X:

• Feb. 5Purchased land for $93,000. The $93,000 included attorney's fees of $6,300.
• Feb. 18White Company decided to pave the parking lot for $5,400.
• Mar. 24Purchased a building for $91,000, putting down 34% and mortgaging the remainder.
• Mar. 29Bought equipment for $36,000. Freight and assembly were an additional $3,600.
• May 10Added a new wing for $160,000 to building that was purchased on March 24.
• June 15Performed ordinary repair work on equipment purchased March 29, $850, to maintain its normal operations.
• July 1Bought a truck for $14,500.
• Oct. 15Added a hydraulic loader to truck, $2,300.
• Nov. 30Truck purchased in July was brought in for grease and oil, $32.
• Dec. 30Overhauled truck's motor for $900, extending its life by more than one year.
• Dec. 31Changed tires on truck, $400.