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The property, plant

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The property, plant. and equipment accounts for Sheridan Company held the following opening balances on January 1, 2020 (the first day of Sheridan's fiscal year): 
Land $609,000 Equipment 773,000 Accumulated Depreciation—Equipment 133,000 Machinery 458,000 Accumulated Depreciation—Machinery 161,000 
The following transactions took place during 2020 (assume all transactions took place on January 1): 
Sheridan Company paid $18,100 related to the machinery and $7,400 related to the equipment for maintenance to keep a. the assets in normal working order. b. Equipment with an original cost of $40,700 and accumulated depreciation of $31.400 was traded in on some new equipment. The new equipment had a fair value of $51,400, and Sheridan was given a trade in allowance of $4,400 for the old equipment. c. Sheridan Company made an agreement with GRN Ltd. to exchange two similar plots of land. Sheridan's land had an original cost of $609,000 and a fair value of $710,000. GRN's land had an original cost of $632.700 and a fair value of $748.300. Sheridan also paid $38.300 in cash to GRN as part of the transaction. The exchange lacks commercial substance. d. Sheridan paid $69.800 on a major upgrade to some of the equipment that significantly increased the economic life of the equipment. 
What are the journal entries to record the above transactions on the books of Sheridan Company?