Sheridan Company had the following transactions.

1.		Sold land (cost $7,200) for $9,000.
2.		Issued common stock at par for $21,000.
3.		Recorded depreciation on buildings for $13,700.
4.		Paid salaries of $6,000.
5.		Issued 1,300 shares of $1 par value common stock for equipment worth $9,400.
6.		Sold equipment (cost $11,700, accumulated depreciation $8,190) for $1,404.

(a) For each transaction above, prepare the journal entry. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)