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Connors Corporation acquired manufacturing equipment for use in its assembly line. Below are four independent situations relating to the acquisition of the equipment. (FV of $1,PV of $1,FVA of $1,PVA of $1,FAD of $1 and the tables provided.) 1. The equipment was purchased on account for $28,000. Credit terms were 4/10, n/30. Payment was made within the discount period and the company records the purchases of equipment net of discounts. 2. Connors gave the seller a noninterest-bearing note. The note required payment of $30,000 one year from date of purchase. The fair value of the equipment is not determinable. An interest rate of 11% properly reflects the time value of money in this situation. 3. Connors traded in old equipment that had a book value of $7,500 (original cost of $17,000 and accumulated depreciation of $9,500 ) and paid cash of $25,000. The old equipment had a fair value of $3,700 on the date of the exchange. The exchange has commercial substance. 4. Connors issued 1,500 shares of its no-par common stock in exchange for the equipment. The market value of the common stock was not determinable. The equipment could have been purchased for $27,000 in cash. Required: For each of the above situations, prepare the journal entry required to record the acquisition of the equipment. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your answers to the nearest whole dollar amount.) Journal entry worksheet Record the purchase of equipment on account