3. Pharoah Company purchased office equipment for $ 21,500, terms 2/ 10, n/30. Because the company intended to take the discount, it made no entry until it paid for the acquisition. The entry was: Equipment 21,500 Cash 21,070 Purchase Discounts 430 4. Novak Inc. recently received at zero cost land from the Village of Cardassia as an inducement to locate its business in the Village. The appraised value of the land is $ 30,780. The company made no entry to record the land because it had no cost basis. 5. Splish Company built a warehouse for $ 684,000. It could have purchased the building for $ 843,600. The controller made the following entry. Buildings 843,600 Cash 684,000 Profit on Construction 159,600 Prepare the entry that should have been made at the date of each acquisition. (Round intermediate calculations to 5 decimal palces, e.g. 0.56487 and final answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.)