Blossom Engineering Corporation purchased conveyor equipment with a list price of $50,100. Three independent cases that are related to the equipment follow. Assume that the equipment purchases are recorded gross.

1. Geddes paid cash for the equipment 25 days after the purchase, along with 5% GST (recoverable) and provincial sales tax of $3,507, both based on the purchase price. The vendors credit terms were 3/10, n/30.

2. Geddes traded in equipment with a book value of $2,100 (initial cost $39,500) and paid $40,300 in cash one month after the purchase. The old equipment could have been sold for $8,300 at the date of trade but was accepted for a trade-in allowance of $9,800 on the new equipment.

3. Geddes gave the vendor a $9,900 cash down payment and a 11% note payable with blended principal and interest payments of $20,100 each, due at the end of each of the next two years.

Prepare the general journal entries to record the acquisition and the subsequent payment, including any notes payable, in each of the three independent cases above. For item 3, use a table, financial calculator, or Excel.