I need help with an accounting problem found on my study guide. Details below.?


Question:
This is a really big question on our Study Guide for an accouting class I have. IF anyone could help, that would be great. I will have one like it on the test in about three weeks. For parts A, B I have to set up a journal entry transaction.
a) Mr. A, 50% stockholder and namesake owner is retiring from the business. He and his brother, Mr. P., agreed that a fair price for the buyout is $140,000. Each brother owns 20,000 shares of stock. The company will buy Pat's shares into treasury stock, paying him out of company funds.
b) The company does not have $140,000 in cash, and does not want to take on additional debt. For these reasons, and the positive trend in the real estate market, the company has decided to sell its land and building to a real estate firm. The selling price is $200,000. The company is not moving. It will continue to do business opt of its current location and rent space out from the new owners in 2008 and beyond. The store fixtures are not being sold.

Answer:
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