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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. 1. The equipment was purchased on account for $32,000. Credit terms were 3/10,4/30. Payment was made within the discount period and the company records the purchases of equipment net of discounts. 2 Connors gave the seller a nonimerest-bearing note. The note required payment of $34,000 one year from date of purchase. The fair value of the equipment is not determinable. An interest rate of 12% properly reflects the time value of money in this situation. 3. Connors traded in old equipment that had a book value of $9.500 (original cost of $21,000 and accumulated depreciation of $11,500 ) and paid cash of $29,000, The old equipment had a fair value of $5,300 on the date of the exchange The exchange has commercial substance. 4. Connors issued 1000 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 $31,000 in cash. Required: For each of the above situations, prepare the journal entry required to record the acquisition of the equipment. Note: Use tobles, Excel, or o financial calculotor. If no entry is required for a transoction/event, select "No journal entry required" in the first occount field. Round your onswers to the neorest whole dollar. (FV of S1. PV of S1, PVA of S1. PVA of S1. FVAD of S1. and PVAD of Sil). Journal entry worksheet Record the purchase of equipment on account. Note: Enter debits before credits. Journal entry worksheet Record the acquisition of equipment in exchange for a note. Note: Enter debits before credits. Journal entry worksheet Record the exchange of old equipment for new equipment. Note: Enter debits before credits. Journal entry worksheet Record the acquisition of equipment by the issuance of stock. Note: Enter debits before credits. TABIE \& Prreent valee of S! TABIE \& Prreent valee of S! Table 3 Furare Valae of an Ordiann Aenuify af 51 Fable if Provet Value ef an Orilinary Aanaity ef 51 Table 5 Furure Value of an Anauiry Due of $1 Table 6 Preseet Value of ah Annuity Due ef $