Gloria Roper Associates surveys american eating habits. The company's accounts include land, buildings, office equipment, and communication equipment, with a separate Accumulated Depreciation account for each asset. During 2016, Gloria Roper completed the following transactions:

Jan. 1	Purchased office equipment, $120,000. Paid $76,000 cash and financed the remaining with a note payable.
Apr. 1	Acquired land and communication equipment in a lump-sum purchase. Total cost was $430,000 paid in cash. An independent appraisal valued the land at $338,625 and the communication equipment at $112,875.
Sep. 1	Sold a building that cost $540,000 (accumulated depreciation of $240,000 through December 31 of the preceding year). Gloria Roper received $420,000 cash from the sale of the building. Depreciation is computed on a straight-line basis. The building has a 40-year useful life and a residual value of $60,000.
Dec. 31	Recorded depreciation as follows: Communication equipment is depreciated by the straight-line method over a five-year life with zero residual value. Office equipment is depreciated using the double-declining-balance method over five years with a $1,000 residual value.

Record the transactions in the journal of Gloria Roper Associates.