Cushenberry Corporation had the following transactions: 1. Sold land (cost $7,360) for $9,200.
2. Issued common stock at par for $20,500.
3. Recorded depreciation on buildings for $15,400.
4. Paid salaries of $6,200.
5. Issued 1,500 shares of $1 par value common stock for equipment worth $8,200.
6. Sold equipment (cost $12,300, accumulated depreciation $8,610) for $1,476.
For each transaction above, prepare the journal entry.