Waterway Corporation had the following transactions. 1. Sold land (cost$8,240) for $10,300. 2. Issued common stock at par for $21,700. 3. Recorded depreciation on buildings for $13,000. 4. Paid salaries of $6,100. 5. Issued 1,200 shares of $1 par value common stock for equipment worth $8,900. 6. Sold equipment (cost $13,600, accumulated depreciation $9,520 ) for $1,632. (a) For each transaction above, prepare the journal entry. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent monually.) 3. 4. 5. 6