2. Oriole issues 12,720 common shares in exchange for land and buildings. The property has been appraised at a fair value of $1,628,870, of which $406,650 has been allocated to land, $886,500 to the structure of the buildings, $219,930 to the building HVAC (heating ventilation, air conditioning), and $115,790 to the interior coverings in the buildings (such as flooring). Oriole's shares are not listed on any exchange, but a block of 99 shares was sold by a shareholder 12 months ago at $57 per share, and a block of 200 shares was sold by another shareholder 18 months ago at $31 per share. 3. No entry has been made to remove amounts for machinery constructed during the year that were charged to the accounts Inventory, Supplies, and Salaries and Wages Expense and should have been charged to plant asset accounts. The following information relates to the costs of the machinery that was constructed: (a) Prepare journal entries on the books of Oriole to record these transactions. Assume that Oriole prepares financial statements in accordance with IFRS. (Credit occount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)