Pina Engineering Corporation purchased conveyor equipment with a list price of $10,100. Presented below are three independent cases related to the equipment.

(a)		Pina paid cash for the equipment 8 days after the purchase. The vendors credit terms are 2/10, n/30. Assume that equipment purchases are initially recorded gross.
(b)		Pina traded in equipment with a book value of $1,800 (initial cost $8,500), and paid $10,200 in cash one month after the purchase. The old equipment could have been sold for $400 at the date of trade. (The exchange has commercial substance.)
(c)		Pina gave the vendor a $11,800 zero-interest-bearing note for the equipment on the date of purchase. The note was due in one year and was paid on time. Assume that the effective-interest rate in the market was 10%.

Prepare the general journal entries required to record the acquisition and payment in each of the independent cases above.