Plant acquisitions for selected companies are as follows, 1. Splish Industries Inc. acquired land, buildings, and equipment from a bankrupt company, Torres Co. for a lump-sum price of $1,022,000. At the time of purchase, Torres's assets had the following book and appraisal values. Book Values Appraisal Values Land $292,000 $219.000 365,000 511,000 Buildings Equipment 438,000 438.000 To be conservative, the company decided to take the lower of the two values for each asset acquired. The following entry was made. Land 219.000 Buildings 365.000 Equipment 438.000 Cash 1,022,000 2. Blossom Enterprises purchased store equipment by making a $2.920 cash down payment and signing a 1-year. $33,580, 10% note payable. The purchase was recorded as follows 5. Oriole Company built a warehouse for $876,000. It could have purchased the building for $1,080,400. The controller made the following entry Buildings 1,080,400 Cash 876,000 Proton Construction 204,400 Prepare the entry that should have been made at the date of each acquisition (Round intermediate calculations to 5 decimal polces, es. 0.56487 and final answers to decimal places, es. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) No. Account Titles and Explanation Debit Credit 1 2