1. Equipment with a list price of $90,000 is purchased; terms are 2/10, 1/30. Payment is made within the discount period. 2. Equipment with a list price of $60,000 is purchased; terms are 2/10, n/30. Payment is made after the discount period. Any purchase discounts lost are recorded as interest expense 3. Equipment listed at $26,800 is purchased and involved at 2/10, 1/30. To take advantage of the discount, the company borrows $23,600 by issuing a 60-day, 15% note, which is paid with interest at its maturity date. (Assume a 360-day year is used for interest calculations.) Required: For each of the above separate cases, prepare the journal entries for (a) equipment acquisition, and (b)|| cash payment