E$9\mathrm{.}7(L{O}_1,3_{,}{6}_{?})($Correction of Improper Cost Entries$)$ Plant acquisitions for selected companies are as follows.

Belanna Industries Inc. acquired land, buildings, and equipment from a bankrupt company, Torres Co$.,$ for a lump$-$sum price of $$700,000.$ At the time of purchase, Torres's assets had the following book and appraisal values.

$\backslash$table$[[,$Book,,Appraisal$],[,(),,()$