completely lost need 1B and 2B solved please

PE 1-1B Cost concept OBJ. 2 On March 31, Higgins Repair Service extended an offer of $415,000 for land that had been priced for sale at $460,000. On April 15, Higgins Repair Service accepted the seller's counteroffer of $437,500. On September 9, the land was assessed at a value of $375,000 for property tax purposes. On December 8, Higgins Repair Service was offered $475,000 for the land by a national retail chain. At what value should the land be recorded in Higgins Repair Service's records? PE 1-2A Accounting equation Dream-It LLC is a motivational consulting business. At the end of its accounting period, December 31, 2015, Dream-It has assets of $780,000 and liabilities of $150,000. Using the accounting equation, determine the following amounts: a Stockholders equity as of December 31, 2015 b. Stockholders' equity as of December 31, 2016, assuming that assets increased by OBJ. 3 90,000 and liabilities increased by $25,000 during 2016 PE 1-2B Accounting equation Be-The-One is a motivational consulting business. At the end of its accounting period, December 31, 2015, Be-The-One has assets of $395,000 and liabilities of $97,000. Using the accounting equation, determine the following amounts: a Stockholders' equity as of December 31, 2015 b. Stockholders equity as of December 31, 2016, assuming that assets decreased by OBJ. 3 $65,000 and liabilities increased by $36,000 during 2016