Prepare entries to record the following:

a. Issued 1,000 shares of $10 par common stock at $56. If an amount box does not require an entry, leave it blank.

b. Issued 1,400 shares of $10 par common stock in exchange for equipment with a fair market price of $21,000. If an amount box does not require an entry, leave it blank.

c. Purchased 100 shares of treasury stock at $25. If an amount box does not require an entry, leave it blank.

d. Sold the 100 shares of treasury stock purchased in (c) at $30. If an amount box does not require an entry, leave it blank.