1.) Anderson Corporation has purchased a group of assets for

$ 20 comma 500$20,500.

The assets and their relative market values are listed below.

Land	$7,300
Equipment	3,000
Building	3,200

Which of the following amounts would be debited to the Land account? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.)

2.)The Golden Company issues $520,000 o f77%,10year bonds at 108 on March 31, 2019. The bonds pay interest on March 31 and September 30. Assume that the company uses the straight- line method for amortization. The journal entry to record the issuance includes a ________.