Splish Brothers Inc. had the following transactions.

Sold land $($cost $$8,160)$ for $$10,200.$

Issued common stock at par for $$21,900.$

Recorded depreciation on buildings for $$15,300.$

Paid salaries of $$6,600.$

Issued $1,400$ shares of $$1$ par value common stock for equipment worth $$9,800.$

Sold equipment $($cost $$14,700,$ accumulated depreciation $$10,290)$ for $$1,764.$

$($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.$)$

No$.$ Account Titles and Explanation

Debit

Credit