I just need the journal entries to these, not the memo on part 3 although i do need the journal entry that will be part of the memo.

Surfing the Standards Case 2: Involuntary Conversion fresh fruits and vegetables. EMC experienced three different unfortunate events in the current year. 1. In February, the government acquired 20 acres from EMC in an eminent domain case. EM was carrying the land on its balance sheet at $6,000. The government paid EMC $10,000. EMC purchased an additional 20 acres of land on the other side of its farm for $25,000 in June to compensate for this loss. 2. In July, a fire destroyed one of EMC s barns. The barn had an original cost of $200,000 and accumulated depreciation of $120,000. EMC expected to receive $50,000 in insurance money. EMC received insurance proceeds of $50,000 in November 3. In December, one of EMC s tractors was stolen. The original cost of the tractor was $45,000 and the accumulated depreciation was $42,500. The tractor was insured, but as of December 31, it was not determined exactly how much the insurance company would pay EMC, although it is likely to be around $5,000 Prepare a memo to the file using the Codification for support. Include any necessary journal entries in the conclusion section of the memo