O’brien construction had the following business activities: stockholders invest $57,000 cash in the corporation. o'brien purchased $940 of office supplies on credit. o'brien purchased office equipment for $18,000, paying $2,500 in cash and signing a 30-day note payable for the remainder. o'brien paid $470 cash on account for office supplies purchased in transaction 2. o'brien purchased two acres of land for $28,000, signing a 2-year note payable. o'brien sold one acre of land at one-half of the total cost of the two acres, receiving the full amount or $14,000 in cash. o'brien made a payment of $14,000 on its 2-year note. prepare journal entries for the above transaction. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)