Provide journal entries to record each of the following transactions.

PLEASE NOTE: All whole dollar amounts will be with "$" and commas as needed (i.e. $12,345). For the journal entry, you must enter the account names exactly as written below and for accounts having similar accounting treatment (DR or CR), you are to record Balance Sheet accounts first, followed by Income Statement accounts.

Cash	Truck	Land
Loss on Sale of Land	Dividends	Gain on Sale of Land
Accounts Receivable	Common Stock	Note Payable

• Declared and paid to shareholders, a dividend of $24,000.

• DR
  CR

• Issued common stock at par value for $12,000.

• DR
  CR

• Sold a tract of land that had cost $10,000, for $16,000.

• DR
  DR or CR?
  CR

• Purchased a company truck, with a note payable of $38,000.

• DR
  CR

• Collected $8,000 from customer accounts receivable.

• DR
  CR