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Plant acquisitions for selected companies are as follows. 1. Belanna Industries Inc. acquired land, buildings, and equipment from a bankrupt company, Torres Co., for a lump-sum price of $736,400. At the time of purchase, Torres's assets had the following book and appraisal values. Appraisal Values Land Buildings Equipment Book Values $210,400 263,000 315,600 $157,800 368,200 315,600 To be conservative, the company decided to take the lower of the two values for each asset acquired. The following entry was made. Buildings Equipment 157,800 263,000 315,600 736,400 Cash 2. Harry Enterprises purchased store equipment by making a $2,104 cash down payment and signing a 1-year, $24,196, 10% note payable. The purchase was recorded as follows. Equipment 28,720 Cash Notes Payable Interest Payable 2,104 24,196 2,420 3. Kim Company purchased office equipment for $20,200, terms 2/10, n/30. Because the company intended to take the discount, it made no entry until it paid for the acquisition. The entry was: Equipment 20,200 Cash Purchase Discounts 19,796 404 4. Kaisson Inc. recently received at zero cost land from the Village of Cardassia as an inducement to locate its business in the Village. The appraised value of the land is $28,404. The company made no entry to record the land because it had no cost basis