Westwood Tanning Salon bought three tanning beds in a $19,000 lump-sum purchase. An independent appraiser valued the tanning beds as follows:

Tanning Bed ___________________ Appraised Value

1 ................................................... $6,300

2 .................................................... 5,250

3 .................................................... 9,450

Westwood Tanning Salon paid $8,000 in cash and signed a note payable for $11,000. Record the purchase in the journal, identifying each tanning bed's cost by number in a separate Tanning Bed account. Round decimals to three places?