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Plant acquisitions for selected companies are as follows 1. Whispering Industries Inc. acquired land, buildings, and equipment from a bankrupt company, Torres Co., for a lump-sum price of $728,000. At the time of purchase, Torres's assets had the following book and appraisal values. Book Values $208,000 260,000 312,000 Appraisal Values Land Buildings Equipment $156,000 364,000 312,000 To be conservative, the company decided to take the lower of the two values for each asset acquired. The following entry was made. Land Buildings Equipment 156,000 260,000 312,000 Cash 728,000