PT Samosir is authorized to issue 5.000.000 Rp. 800 par value ordinary shares. In its first year the company has the following share transactions: Jan 10 Issued 3,000,000 ordinary shares at Rp. 1.000 per share July 1 Issued 1,000,000 ordinary shares for land. The land had an asking price of Rp. 850.000.000. The shares are currently selling on a national exchange at Rp. 950 per share Sept 1 Purchased 200,000 ordinary shares for the treasury at Rp. 900 per share Dec 1 Sold 100,000 treasury shares at Rp. 1.000 per share. Requested: Journalize the transactions