Oriole Corporation operates a retail computer store. To improve delivery services to customers, the company purchases four new trucks on April 1, 2017. The terms of acquisition for each truck are described below.

1.		Truck #1 has a list price of $25,950 and is acquired for a cash payment of $24,047.
2.		Truck #2 has a list price of $27,680 and is acquired for a down payment of $3,460 cash and a zero-interest-bearing note with a face amount of $24,220. The note is due April 1, 2018. Oriole would normally have to pay interest at a rate of 10% for such a borrowing, and the dealership has an incremental borrowing rate of 8%.
3.		Truck #3 has a list price of $27,680. It is acquired in exchange for a computer system that Oriole carries in inventory. The computer system cost $20,760 and is normally sold by Oriole for $26,296. Oriole uses a perpetual inventory system.
4.		Truck #4 has a list price of $24,220. It is acquired in exchange for 950 shares of common stock in Oriole Corporation. The stock has a par value per share of $10 and a market price of $13 per share.

Prepare the appropriate journal entries for the above transactions for Oriole Corporation.