I need help with the numbers for the blue boxes. Thank you !!

Sunland Industries purchased the following assets and constructed a building as well. All this was done during the current year. Assets 1 and 2: These assets were purchased as a lump sum for $280,000 cash. The following information was gathered. Initial Cost on Description Seller's Books Machinery $280,000 $280,000 Equipment 168,000 Depreciation to Date on Seller's Books $140,000 28,000 Book Value on Seller's Books Appraised Value $140,000 $252,000 140,000 84,000 Asset 3: This machine was acquired by making a $28,000 down payment and issuing a $84,000, 2-year, zero-interest-bearing note. The note is to be paid off in two $42,000 installments made at the end of the first and second years. It was estimated that the asset could have been purchased outright for $100,520. Asset 4: This machinery was acquired by trading in used machinery. (The exchange lacks commercial substance.) Facts concerning the trade-in are as follows. Cost of machinery traded Accumulated depreciation to date of sale Fair value of machinery traded Cash received Fair value of machinery acquired $280,000 112,000 224,000 28,000 196,000 Asset 5: Equipment was acquired by issuing 100 shares of $22 par value common stock. The stock had a market price of $31 per share. Construction of Building: A building was constructed on land purchased last year at a cost of $420,000. Construction began on February 1 and was completed on November 1. The payments to the contractor were as follows. Date 2/1 6/1 9/1 11/1 Payment $336,000 1,008,000 1,344,000 280,000 To finance construction of the building, a $1,680,000, 12% construction loan was taken out on February 1. The loan was repaid on November 1. The firm had $560,000 of other outstanding debt during the year at a borrowing rate of 8%. Record the acquisition of each of these assets. (Round intermediate calculations to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places e.g. 58,971. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Debit Credit Account Titles and Explanation Acquisition of Assets 1 and 2 Machinery 210,000 Equipment 70,000 Cash 280,000 Acquisition of Asset 3 Machinery 100,520 Discount on Notes Payable 11,480 Notes Payable 84,000 Cash 28,000 Acquisition of Asset 4 Cash 28,000 Machinery Accumulated Depreciation-Machinery 112,000 Machinery 280,000 Gain on Disposal of Machinery Acquisition of Asset 5 Equipment 3,100 Common Stock 2200 Paid-in Capital in Excess of Par - Common Stock 900 (To record acquisition of Office Equipment) Land 420,000 Buildings Cash Interest Expense