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Bella 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: Bella Industries decided to take the lower of the two values for each asset it acquired. The following entry was made: Bella Industries expects the building structure to last another 20 years; however, it expects that it will have to replace the roof in the next five years. Torres indicated that, on initial construction of the building, the roof amounted to 20% of the cost structure is currently worth 15% of the value of the building purchase. Hari Enterprises purchased equipment by making a $2,000 cash down payment and signing a $23,000, one-year, 10% note payable. The purchase was recorded as follows: Equipment 27,300 Cash 2,000 Kim Company purchased equipment for $20,000, terms 2/10,n/30. Because the company intended to take the discount, it made no entry until it paid for the acquisition. The entry was: Kaiser Inc. recently received land at zero cost from the Village of Chester as an inducement to locate its business in the village. The land's appraised value was $27,000. The company made no entry to record the land because it had no cost basis. Zimmerman Company built a warehouse for $600,000. It could have contracted out and purchased the building for $740,000. The controller made the following entry: No. Account Titles and Explanation 1. Land \begin{tabular}{l} Debit \\ \hline 131250 \\ \hline \end{tabular} Buildings - Structure 306250 2. Equipment 25000 Buildings - Roof Cash 61250 700000 Cash 2000 Notes Payable 23000 3. Equipment v 19600 Accounts Payable 4. Land 27000 Revenue - Government Grants