A little confused on the excel formula.

Dunn Corporation purchased the following assets and constructed a building as well. All this was done during the current year. Assets 1 and 2 These assets were purchased as a lump sum for $136,000 cash. The following information was gathered: use a iulliula tu illu ule sellei s vuuk value. ck. D14-L14 Asset 3 This machinery was acquired by trading in used machinery on January 1, 2020. (The exchange has commercial substance.) Facts concerning the trade-in are as follows: ; on the trade a Write the Journal Entry for each transaction to acquire the assets 1, 2 and 3