In the Journal Provided,prepare Entries for the Following Independent Transactions

In the journal provided,prepare entries for the following independent transactions.(Omit explanations.)
a. Purchased land and a building on the land for $960,000. The appraised values of the land and building are $350,000 and $650,000, respectively.
b. Paid $5,000 for a sewage system, $15,000 for a parking lot, $1,000 to tear down a shack on land just purchased, and $10,000 for a block wall.
c. Purchased a truck two years ago for $18,000 with an original six-year estimated useful life and $3,000 residual value. After a full two years of use, revised the residual value to $4,000 and the useful life to a total of seven years. Record depreciation for year 3, assuming the straight-line method.
d. Purchased a machine on May 1, 2010 (assume a calendar-year accounting period) for $15,000. The machine has an estimated life of 10,000 hours and no salvage value. Record depreciation for 2010 under the production method, assuming that the machine was used 2,000 hours.