Prepare entries to record the following:

a. Issued 1,000 shares of $15 par common stock at $54 for cash. If an amount box does not require an entry, leave it blank.

	Cash
	Common Stock
	Paid-In Capital in Excess of Par-Common Stock

b. Issued 1,400 shares of no-par common stock in exchange for equipment with a fair market price of $24,000. If an amount box does not require an entry, leave it blank.

	Equipment
	Common Stock

c. Purchased 100 shares of treasury stock at $26. If an amount box does not require an entry, leave it blank.

d. Sold 100 shares of treasury stock purchased in (c) at $29. If an amount box does not require an entry, leave it blank.