Lindsey Hunter Corporation is authorized to issue 53,600 shares of $3 par value common stock. During 2014, Lindsey Hunter took part in the following selected transactions.

1.		Issued 5,100 shares of stock at $55 per share, less costs related to the issuance of the stock totaling $8,160.
2.		Issued 1,300 shares of stock for land appraised at $53,600. The stock was actively traded on a national stock exchange at approximately $56 per share on the date of issuance.
		3.Purchased 580 shares of treasury stock at $45 per share. The treasury shares purchased were issued in 2010 at $41 per share.

(a)		Prepare the journal entry to record item 1.
(b)		Prepare the journal entry to record item 2.
(c)		Prepare the journal entry to record item 3 using the cost method.