Cases This Short Exercise demonstrates the similarity and the difference between two ways to acquire capital assets. (Click the icon to view the two cases.) Let's begin with case A. Record the issuance of the common shares. Case A. Record the purchase of the building and equipment. Case B. Record the issuance of the common shares to acquire assets. Compare the balances in all accounts after making both sets of entries. Are the account balances the same or different? The account balances are