Your answer is partially correct.

Whispering Industries purchased the following assets and constructed a building as well. All this was done during the current year.

Assets $1$ and $2$: These assets were purchased as a lump sum for $$210,000$ cash. The following information was gathered.

$\backslash$table$[[$Description$,\backslash$table$[[$Initial Cost on$],[$Seller$\text{'}$s Books$]],\backslash$table$[[$Depreciation to$],[$Date on Seller's$],[$Books$]],\backslash$table$[[$Book Value on$],[$Seller$\text{'}$s Books$]],\backslash$table$[[$Appraised$],[$Value$]]],[$Machinery$,$$$210,000,$$$105,000,$$$105,000,$$$189,000$