Nation Manufacturing decides to acquire a small local manufacturing company called Township Manufacturing. Township Manufacturing has assets with a market value of $123,000 and no liabilities, but Nation Manufacturing pays $139,000. Use the accounting equation to record the purchase. Use the accounting equation to record the purchase of Township Manufacturing. (Use parentheses or a minus sign when entering component decreases. Use only the necessary input lines.) = Liabilities Account Shareholders' Equity + Contributed Capital + Retained Earnings Account Account $ Assets $ Account 123,000 Assets (139,000) Cash + + +