Record the journal entries on April 18 for each of the following cases:

Case A—Issue shares and buy the assets in separate transactions: 

Kvissle Corp. issued 11,000 common shares for cash of $1,460,000. In a separate transaction, Kvissle then used the cash to purchase an office building for $900,000 and equipment for $560,000.

Case B—Issue shares to acquire the assets: Kvissle Corp. issued 11,000 common shares to acquire an office building valued at $900,000 and equipment worth $560,000.

Compare the balances in all accounts in Case A and Case B. Are the account balances similar or different?