Transaction 1: On June 1, 2025. Bonita Company purchased equipment from Wyandot Corporation. Bonita issued a $26,800, 4-year, zero-interest-bearing note to Wyandot for the new equipment. Bonita will pay off the note in four equal installments due at the end of each of the next 4 years. At the date of the transaction, the prevailing market rate of interest for obligations of this nature was 12%. Freight costs of $468 and installation costs of $490 were incurred in completing this transaction. The appropriate factors for the time value of money at a 12% rate of interest are given below. Transaction 2: On December 1, 2025, Bonita Company purchased several assets of Yakima Shoes Inc., a small shoe manufacturer whose owner was retiring. The purchase amounted to $215,000 and included the assets listed below. Bonita Company engaged the services of Tennyson Appraisal inc, an independent appraiser, to determine the fair values of the assets which are also presented below. During its hscal year ended May 31,2026, Bonita incurred $8,060 tor interest expense in connection with the hnancing of these assets. Transaction 3: On March 1, 2026, Bonita Company exchanged a number of used trucks plus cash for vacant land adjacent to its plant site. (The exchange has commercial substance.) Bonita intends to use the land for a parking lot. The trucks had a combined book value of $37,140, as Bonita had recorded $19,310 of accumulated depreciation against these assets. Bonita's purchasing agent, who has had previous dealings in the secondhand market, indicated that the trucks had a fair value of $45,940 at the time of the transaction. In addition to the trucks, Bonita Company paid $19,900 cash for the land. (b) For each of the three transactions described above, determine the value at which Bonita Company should record the acquired assets. (Round answers to 0 decimal ploces e.g. 58,971.)