ioronado Corporation operates a retail computer store. To improve delivery services to customers, the company purchases four new rucks on April 1, 2025. The terms of acquisition for each truck are described below. 1. Truck #1 has a list price of $34,950 and is acquired for a cash payment of $32,387. 2. Truck \#2 has a list price of $37,280 and is acquired for a down payment of $4.660 cash and a zero-interest-bearing note with a face amount of $32,620. The note is due April 1, 2026. Coronado would normally have to pay interest at a rate of 10% for such a borrowing, and the dealership has a borrowing rate of 8%. 3. Truck \#3 has a list price of $37,280. It is acquired in exchange for a computer system that Coronado carries in inventory. The computer system cost $27,960 and is normally sold by Coronado for $35.416. Coronado uses a perpetual inventory system. 4. Truck $4 has a list price of $14,420. It is acquired in exchange for 1,030 shares of common stockin Coronado Corporation. The stock has a par value per share of $10 and a market price of $13 per share