Book Value Fair Value Accounts Receivable $128,000 $128,000 Inventory 101,000 109,000 Property, Plant & Equipment (net) 545,000 667,000 Land 163,000 182,000 Accounts Payable 83,000 83,000 Notes Payable 111,000 111,000 Prepare the appropriate journal entries for Vaughn Industries on acquisition. (If no entry is required, select "No Entry" automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation (pebit Credit >