Answer:
Entries are given
Explanation:
We will record assets and expenses on the debit as they increase during the year and will record liabilities and capital on the credit side as they increase during the year or vice versa.
Sold land (cost $12,000) for $15,000.
Dr Cash                  15,000
Cr Land                                          12,000
Cr Gain on Sale                             3,000
Increase investing cash flows by 15,000. and 3000 gain will be deducted from operating activities 
Issued common stock 
Dr Cash                                            20,000
Cr Common Stock                                        20,000
Increase financing cash flows by 20,000
Recorded depreciation on buildings for $17,000.
Dr Depreciation Expense             17,000
Cr Accumulated Depreciation                      17,000
This will not affect cash flow.
 Paid salaries of $9,000.
Dr Salaries Expense                     9,000
Cr Cash                                                          9,000
Decrease operating activities cash flow by $9,000.
Issued 1,000 shares of $1 par value common stock for equipment
Dr Equipment                                                8,000
Cr Additional paid-in capital Common Stock            7,000
Cr Common Stock                                                          1,000
It doesn't  involve any cash however affects the company financial position so it will be recorded in schedule of non cash financing and investing activities 
Sold equipment (cost $10,000, accumulated depreciation $7,000) for $1,200.
Dr Cash                                         1,200
Dr Accumulated Depreciation    7,000
Dr Loss on Disposal                     1,800
Cr Equipment                                                        10,000
There would be an increased cash flow of $1,200 under investing activities.