Superior Exercise Equipment, Inc. reported the following financial statements for $2024$:

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Requirement $1.$ Compute the amount of Superior Exercise's acquisition of plant assets. Superior Exercise disposed of plant assets at book value. The cost and accumulated depreciation of the disposed asset was $$49,200.$ No cash was received upon disposal.

The acquisitions of plant assets amounts to

Requirement $2.$ Compute new borrowing or payment of long$-$term notes payable, with Superior Exercise having only one long$-$term notes payable transaction during the year.

Net borrowing or Amount of net payment? borrowing$/$payment