Swifty Corporation operates a retail computer store. To improve delivery services to customers, the company purchases four new trucks on April 1, 2017. The terms of acquisition for each truck are described below. 1. Truck #1 has a list price of $27,750 and is acquired for a cash payment of $25,715. 2. Truck #2 has a list price of $29,600 and is acquired for a down payment of $3,700 cash and a zero-interest-bearing note with a face amount of $25,900. The note is due April 1, 2018. Swifty would normally have to pay interest at a rate of 9% for such a borrowing, and the dealership has an incremental borrowing rate of 8%. 3. Truck #3 has a list price of $29,600. It is acquired in exchange for a computer system that Swifty carries in inventory The computer system cost $22,200 and is normally sold by Swifty for $28,120. Swifty uses a perpetual inventory system. 4. Truck #4 has a list price of $25,900. It is acquired in exchange for 1,060 shares of common stock in Swifty Corporation. The stock has a par value per share of $10 and a market price of $13 per share. Prepare the appropriate journal entries for the above transactions for Swifty Corporation. (Round present value factors to 5 decimal places, e.g. 0.52587 and final answers to decimal places, titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) No. Account Titles and Explanation Debit Credit Que