Plant acquisitions for selected companies are as follows. 1. Windsor Industries Inc. acquired land, buildings, and equipment from a bankrupt company, Torres Co., for a lump-sum price of $812,000. At the time of purchase, Torres's assets had the following book and appraisal values. Book Values Appraisal Values Land $232,000 $174,000 Buildings 290,000 406,000 Equipment 348,000 348,000 To be conservative, the company decided to take the lower of the two values for each asset acquired. The following entry was made. Land 174,000 Buildings 290,000 Equipment 348,000 Cash 812,000 2. Sheridan Enterprises purchased store equipment by making a $2,320 cash down payment and signing a 1-year, $26,680, 10% note payable. The purchase was recorded as follows. Equipment 31,668 Cash 2,320 Notes Payable 26,680 Interest Payable 2,668 3. Skysong Company purchased office equipment for $18,000, 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 Cash Purchase Discounts 18,000 17,640 360 4. Concord 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 $31,320. The company made no entry to record the land because it had no cost basis. 5. Marigold Company built a warehouse for $696,000. It could have purchased the building for $858,400. The controller made the following entry. Buildings Cash Profit on Construction 858,400 696,000 162,400 Prepare the entry that should have been made at the date of each acquisition. (Do not round intermediate calculations and final answers to O decimal places eg. 58,971. 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 O for the amounts. List all debit entries before credit entries.)