Tim Latimer Corporation had the following transactions. 1. Sold land (cost $12, 636) for $10, 530. 2. Issued common stock at par value for $22, 200. 3. Recorded depreciation on buildings for $16, 280. 4. Paid salaries of $6, 130. 5. Issued 1, 380 shares of $1 par value common stock for equipment worth $9, 760. 6. Sold equipment (cost $14, 400, accumulated depreciation $11, 520) for $4, 608. For each transaction above, prepare the journal entry. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)