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Current Attempt in Progress Concord Engineering Corporation purchased conveyor equipment with a list price of $10,700. Presented below are three independent cases related to the

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Current Attempt in Progress Concord Engineering Corporation purchased conveyor equipment with a list price of $10,700. Presented below are three independent cases related to the equipment. a. Concord paid cash for the equipment 8 days after the purchase. The vendor's credit terms are 2/10,n/30. Assume that equipment purchases are initially recorded gross. b. Concord traded in equipment with a book value of $1,800 (initial cost $7,500 ), and paid $9,000 in cash one month after the purchase. The old equipment could have been sold for $400 at the date of trade. (The exchange has commercial substance.) c. Concord gave the vendor a $11,100 zero-interest-bearing note for the equipment on the date of purchase. The note was due in one year and was paid on time. Assume that the effective-interest rate in the market was 9%. Prepare the general journal entries required to record the acquisition and payment in each of the independent cases above. (Round present value factor calculations to 5 decimal ploces, es. 1.25124 and final answers to 0 decimal places, es, 5,275. Credit account titles are automotically indented when amount is entered. Do not indent manually. If no entry is requiled, sefect "No Entry" for the account tites and enter 0 for the amounts. List all debit entries before credit entries.) No. Account Titles and Explanation Debit Credit a. Equipment 10700 Accounts Payable 10700 (To record the purchase of equipment on account.) Accounts Payable Equipment Cash (To record the pilyment on account.) b. Equipment 10700 Accumulated Deprediation - Equipment Loss on Disposal of Equipment Accounts Payable b. Equipment 10700 Accumulated Depreciation- Equipment Loss on Disposal of Equipment Accounts Payable Equipment (To record the purchase of equipment on account.) (To record the payment on account.) c. (To record the payment on account.) c. (To record the purchase of equipment with a note.) (To record the payment of the note.)

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