Pharoah Corporation had the following transactions.

Sold land $($cost $$11,200)$ for $$14,700.$

Issued common stock at par for $$20,000.$

Recorded depreciation on buildings for $$16,200.$

Paid salaries of $$8,200.$

Issued $1,100$ shares of $$1$ par value common stock for equipment worth $$8,800.$

Sold equipment $($cost $$9,000,$ accumulated depreciation $$6,300)$ for $$1,080.$

For each transaction above, prepare the journal entry. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

ction Account Titles and Explanation

Debit

Credit

Cash

Gain on Disposal of Plant Assets

Land

Cash

Common Stock

Depreciation Expense

Accumulated Depreciation$-$Buildings

Salaries and Wages Expense

Equipment

Common Stock

Paid$-$in Capital in Excess of Par Value$-$Common Stock

Accumulated Depreciation$-$Equipment

Gain on Disposal of Plant Assets