Plant acquisitions for selected companies are as follows. Headland Industries Inc. acquired land, buildings, and equipment from a bankrupt company, Torres Co., for a lump-sum price of $756, 000. At the time of purchase, Torres's assets had the following book and appraisal values. To be conservative, the company decided to take the lower of the two values for each asset acquired. The following entry was made. Sage Enterprises purchased store equipment by making a $2, 160 cash down payment and signing a 1-year, $24, 840, 10% note payable. The purchase was recorded as follows. Pronghorn Company purchased office equipment for $19, 700, 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: Stellar 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 $29, 160. The company made no entry to record the land because it had no cost basis. Pearl Company built a warehouse for $648, 000. It could have purchased the building for $799, 200. The controller made the following entry. Prepare the entry that should have been made at the date of each acquisition