Nation Manufacturing decides to acquire a small local manufacturing company called District Manufacturing. District Manufacturing has assets with a market value of $120,000 and no liabilities, but Nation Manufacturing pays $140,000. Use the accounting equation to record the purchase. Use the accounting equation to record the purchase of District Manufacturing. (Use parentheses or a minus sign when entering component decreases. Use only the necessary input lines.) Shareholders' Equity Contributed Capital + Retained Earnings Assets Liabilities Account Account Account Account + + + + + +