Cullumber Corporation operates a retail computer store. To improve delivery services to customers, the company purchases four new trucks on Aprit 1,2020. The terms of acquisition for each truck are described below. 1. Truck $1 has a list price of $31,350 and is acquired for a cash payment of $29,051. 2. Truck $2 has a list price or $33,440 and is acquired for a dowm payment of $4,180 cash and a zero-interest-bearing note with a face amount of $29.260. The note is due April 1,2021. Cullumber would normally have to pay interest at a rate of 9% for such a borrowing and the dealership has an incremental borrowing rate of 8% 3. Truck a3 has a list price of $33,440. It is accpured in exchange for a computer system that Cullumber carries in inventory. The computer system cost $25,080 and is normally sold by Cullumber for $31,768. Cullumber uses a perpetual irwentory system. 4. Truck $4 has a list price of $29,260. It is acquired in exchange for 1,030 shares of common stock in Cullumber Corporation. The stock has a par value per share of $10 and a market price of $13 per share. Prepare the appropriate journal entries for the above transactions for Cullumber Corporation. (Round present value foctors to 5 decimal places, es. 0.52587 and final answers to 2 decimal places, es 52.75. Credit occount titles are automatically indented when amount is entered. Do not indent manually if no entry is required, select "No Entry" for the occount eitles and enter O for the amounts