Vaughn Coeporationogerates a retal computer store. To improve delivery uevices to customers, the comeary burchages four new trucks on April 1,2025. Tho terms of acquisition for each truck are described below. 1. Truck 1 t has a list price of $40,350 and is acquired for a cashipayment of $37,391. 2. Truck in 2 has a fist price of 543040 and is acevired for a down piyment of $5,380 cash and a zero interest bearing note with afare arnount of 537,660 . The note is due Apnil 1,2026. Vaughn would nogmally have to pay interest at a rate of 9% for such a boirowing, and the dealershiphat a borrewing rate of 8$ 1. Truck a3 has alist price of $43040 it is acquired in exchariee for a computer system that Vaugin carries in aventory. The computer system cost \$32,280 and is normally sold by Vaughn for $40.888. Vaughn uses a perpetual inventory system. 4. Truck s4 has a list price of 512,760 . it is acquired in emchange for 900 shars of common stock in Vaughn Corporation The stock, has a par value per share of $10 and a market price of 513 per uhare: Preate the appeopriate joornal entries for the sbove transactions for Vacighin Corporation. Aflound precent value foctors to 5 decinal ploces, ey, 0.52587 and final answers to 2 decimal pleces es. 52.75. Credt aceount titles are astomaticaly indented when amount be entereat. Da not indent monualy. \& no enery is required, select To Entry' for the occount tities and enter O for the ansuints List oll itetit entries before Grode entried