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a$.$ Issued $1100$ shares of $$3$ par common stock for cash of $$27,000.$

b$.$ Issued $5,600$ shares of $$3$ par common stock for a building with a fair market value of $$91,000.$

c$.$ Purchased new truck with a fair market value of $$30,000.$ Financed it $100\%$ with a long$-$term note.

d$.$ Retired short$-$term notes of $$23,000$ by issuing $2,400$ shares of $$3$ par common stock.

e$.$ Paid long$-$term note of $$12,000$ to Bank of Tallahassee. Issued new long$-$term note of $$19,000$ to Bank of Trust.