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38. (1 point) Troy, a publicly-traded company, acquired 10 acres of land from Trojan. Troy gave Trojan 10,000 shares of Troy's $1 par value common stock in exchange for the land. At the time of the acquisition, Troy's stock had a market value of $14 per share while the assessed value of Trojan's land was $110,000. Prepare the entry Troy should make to record its acquisition of the land. 39. (1 point) Trojan acquired 25 acres of land from Troy. Trojan gave Troy 5,000 shares of Trojan's S1 par value common stock in exchange for the land. At the time of the acquisition, Trojan's stock had a market value of $10 per share while the assessed value of Troy's land was $46,000. Trojan is NOT a publicly- traded company. Prepare the entry Trojan should make to record its acquisition of the land. 40. (3 points) On 12-31-19, Acme purchased a machine. Acme signed a $150,000 zero-interest bearing note. The note is payable in full on 12-31-21. Assume an acceptable interest rate on similar notes was 4%. On 12-31-19, Acme incurred and paid $12,000 to have the machine installed in its sales office. In this problem, you can ignore depreciation - we will get to that in chapter 11. Prepare the entries Acme should make related to this machine on: a. 12-31-19. b. 12-31-20. c. 12-31-21. 41. (6 points) B constructed a warehouse for its own use. B started construction on January 1 and completed construction on December 31. Construction expenditures were as follows: $480,000 on January 1 $600,000 on March 1 $360,000 on July 1 S150,000 on September 30 During the entire year B had the following outstanding notes payable: A4%, 5-year $6,000,000 note payable A 3%, 15-year $8,000,000 note payable A 5%, 4-year $4,000,000 note payable Co the year