a. How would I write journal entries for the following?

b. Sold land that had originally cost $117,000 for $102,600 in cash.

c. Recorded a $612,000 payment for the cost of developing and registering a patent.

d. Recognized periodic amortization for the patent (in part c) using the maximum satitory useful life.

e. Capitalized $28,800 of cash expenditures made to extend the useful life of production equipment.

f. Expensed $14,100 of cash expenditures incurred for routine maintenance of production equipment.

g. Sold a used machine for $81,000 in cash. The machine originally cost $270,000 and had been depreciated for the first two years of its five-year useful life using the double-declining-balance method.

h. Purchased a business for $2,800,000 in cash. The fair values of the net assets acquired were as follows: Land, $400,000; Buildings, $1,800,000; Equipment, $900,000; and Long-Term Debt, $600,000.