Record the following transactions in the general journal of White Company:
Feb. 5 Purchased land for $93,000. The $93,000 included attorney’s fees of $6,300.
18 White Company decided to pave the parking lot for $5,400.
24 Purchased a building for $91,000, putting down 34% and mortgaging the remainder.
29 Bought equipment for $36,000. Freight and assembly were an additional $3,600.
May 10 Added a new wing for $160,000 to building that was purchased on March 24.
June 15 Performed ordinary repair work on equipment purchased March 29, $850, to maintain its normal operations.
July 1 Bought a truck for $14,500.
Oct. 15 Added a hydraulic loader to truck, $2,300.
Nov. 30 Truck purchased in July was brought in for grease and oil, $32.
Dec. 30 Overhauled truck’s motor for $900, extending its life by more than one year.
Dec. 31 Changed tires on truck, $400.