Cool Rays Tanning Salon bought three tanning beds in a $15,000 lump-sum purchase. An independent appraiser valued the tanning beds:

Tanning Bed _____________________ Appraised Value

1....................................................... $3,900

2 ........................................................ 5,400

3......................................................... 7,700

Cool Rays Tanning Salon paid $5,000 in cash and signed a note payable for $10,000. 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?