Prepare entries to record the following transactions for Maine Corp.: a. Issued 2,000 shares of $10 par common stock at $72 for cash. If an amount box does not require an entry, leave it blank. b. Issued 2,500 shares of common stock in exchange for land with a fair market price of $130,000. c. Purchased 400 shares of treasury stock at $70. d. Sold the 400 shares of treasury stock purchased in (c) at $76. If an amount box does not require an entry, leave it blank.