Swifty Industries purchased all the following assets and liabilities of Protector Goods for $963,000 cash: Book Value Fair Value Accounts Receivable $117,000 $117,000 Inventory 101,000 110,000 Property, Plant & Equipment (net) 512,000 638,000 Land 154,000 175,000 Accounts Payable 77,000 77,000 Notes Payable 113,000 113,000 Prepare the appropriate journal entries for Swifty Industries on acquisition. (If no entry is required, select "No Entry" for the account ttles and enter o for the amounts. Credit account titles are automatically Indented when amount is entered. Do not indent manually.) Debit Credit Account Titles and Explanation Accounts Receivable Inventory