Skysong, Inc. had the following transactions.

Sold land $($cost $$8,320)$ for $$10,400.$

Issued common stock at par for $$21,600.$

Recorded depreciation on buildings for $$13,800.$

Paid salaries of $$6,500.$

Issued $1,000$ shares of $$1$ par value common stock for equipment worth $$9,600.$

Sold equipment $($cost $$11,200,$ accumulated depreciation $$7,840)$ for $$1,344.$

$($a$)$ For each transaction above, prepare the journal entry. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$