Please make journal entries for the following situations: (using any numbers)

1. Sale of an automobile for cash by an automobile manufacturer that provides free maintenance for 2 years.

2. Sale of Major League Baseball season tickets during the month of January.

3. Declaration of cash dividends to be paid in 4 weeks.

4. Purchase of land for common stock when the land is to be stated at more than the par value of the common stock.

(Note: for 4 there is no liability)