Record the following transactions in the general journal of White Company:

201X

Feb. 5 Purchased land for $89,000. The $89,000 included attorney’s fees of $5,600.

18 White Company decided to pave the parking lot for $5,000.

Mar. 24 Purchased a building for $88,000, putting down 24% and mortgaging the remainder.

29 Bought equipment for $32,000. Freight and assembly were an additional $4,200.

May 10 Added a new wing for $165,000 to building that was purchased on March 24.

June 15 Performed ordinary repair work on equipment purchased March 29, $950, to maintain its normal operations.

July 1 Bought a truck for $15,000.

Oct. 15 Added a hydraulic loader to truck, $1,800.

Nov. 30 Truck purchased in July was brought in for grease and oil, $34.

Dec. 30 Overhauled truck’s motor for $1,000, extending its life by more than one year.

Dec. 31 Changed tires on truck, $275.