143. A company's old machine that cost $59,000 and had accumulated depreciation of $47,100 was traded in on a new machine having an estimated 20-year life with an invoice price of $70,900. The company also paid $60,100 cash, along with its old machine to acquire the new machine. If this transaction has commercial substance, the new machine should be recorded at:

143B. A company issued 7.0%, 5-year bonds with a par value of $160,000. The market rate when the bonds were issued was 8.0%. The company received $153,511.28 cash for the bonds. Using the effective interest method, the amount of interest expense for the second semiannual interest period is:

143C.Farmer and Taylor formed a partnership with capital contributions of $280,000 and $330,000, respectively. Their partnership agreement calls for Farmer to receive a $86,000 per year salary. The remaining income or loss is to be divided equally. If the net income for the current year is $231,000, then Farmer and Taylor's respective shares are:

143D. Riverboat Adventures pays $460,000 plus $9,000 in closing costs to buy out a competitor. The real estate consists of land appraised at $81,600, a building appraised at $172,800, and paddleboats appraised at $225,600. Compute the cost that should be allocated to the building.