Record the following transactions (all paid in cash except on March 24) in the general journal of Orange Company:

201X

Feb. 5 Purchased land for $92,000. The $92,000 included attorney's fees of $5,900.

18 Orange Company decided to pave the parking lot for $5,300.

Mar. 24 Purchased a building for $86,000, putting down 26% and mortgaging the remainder.

29 Bought equipment for $36,000. Freight and assembly were an additional $4,400.

May 10 Added a new wing for $175,000 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 $13,500.

Oct. 15 Added a hydraulic loader to truck, $2,500.

Nov. 30 Truck purchased in July was brought in for grease and oil, $36.

Dec. 30 Overhauled truck's motor for $800, extending its life by more than 1 year.

Dec. 31 Changed tires on truck, $300.