Molitor Corporation builds in-home theater systems. Molitor's business is growing quickly. Therefore, the CEO, Paul Molitor, decides to purchase three new trucks on September 20, 2022. The terms of acquisition for each truck are described below. a The first truck's list price is $21.000. Molitor exchanges home theater equipment from its inventory for the truck. The home theater equipment cost Molitor $13.000. Molitor normally sells the equipment for $19.750. Molitor uses a perpetual inventory system The second truck has a list price of $22,000. Molitor makes a down payment of $5.000 cash on this truck and signs a zero- interest-bearing note with a face amount of $17,000. Payment of the note is due September 20, 2023. Molitor normally have to pay interest at a rate of 8% for such a borrowing. b. The list price of the third truck is $19,200. This truck is acquired in exchange for 1.200 ordinary shares of Molitor Corporation. The shares have a par value per share of $12 and a market price of $15 per share. C. Prepare the appropriate journal entries for the above transactions for Molitor Corporation. (Round present value factors to 5 decimal places, e.g. 0.52587 and final answers to 2 decimal places, eg. 5.275.50. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1. Trucks 19,750 Cost of Goods Sold 13,000 Inventory 13.000 Sales 19.750 2. Trucks $22.000 Cash 5,000 Notes Payable 17,000 3. Trucks 18,000 Sales 14,400 Share Capital Ordinary 3.600