Provide journal entries to record each of the following transactions. For each, using the capital letter only, identify whether the transaction represents a source of cash (S), a use of cash (U), or neither (N).

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

• Transaction is ___________Source of cash (S), Use of cash (U), or Neither (N).
• Issued common stock at par value for $12,000.

• DR
  CR

• Transaction is __________Source of cash (S), Use of cash (U), or Neither (N).
• Sold a tract of land that had cost $10,000, for $16,000.

• DR
  DR or CR?
  CR

• Transaction is __________Source of cash (S), Use of cash (U), or Neither (N).
• Purchased a company truck, with a note payable of $38,000.

• DR
  CR

• Transaction is __________ Source of cash (S), Use of cash (U), or Neither (N).
• Collected $8,000 from customer accounts receivable.

• DR
  CR

• Transaction is __________Source of cash (S), Use of cash (U), or Neither (N).