Tonya’s Tanning Salon bought three tanning beds in a $ 10,000 lump-sum purchase. An independent appraiser valued the tanning beds as follows:

Tanning Bed Appraised Value

1$ 3,000

2 5,000

3. 4,000

Tonya’s Tanning Salon paid $ 5,000 in cash and signed a note payable for $ 5,000. 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.