i need help with number 4 & 5

Asset 4: This machinery was acquired by trading in used machinery. (The exchange lacks commercial substance.) Facts concerning the trade-in are as follows. Asset 5: Equipment was acquired by issuing 100 shares of $8 par value common stock. The stock had a market price of $11 per share. Construction of Building: A building was constructed on land purchased last year at a cost of $150,000. Construction began on February 1 and was completed on November 1. The payments to the contractor were as follows. Acquisition of Asset 5 Equlpment 1100 Common Stock Paid-in Capital in Excess of Par - Common Stock \begin{tabular}{|r|} \hline 800 \\ \hline 300 \\ \hline \end{tabular} (To record acquisition of Office Equipment) Buildine: cash Interest Expense (To record construction of Building) Acquisition of Asset 4 Machinery 52500 cosh Accumulated Depreciation-Machinery 40000 Gain on Disposal of Machinery 2500 Machinery 100000 Acquisition of Asset5 Equipment 1100 Commonstock 800 Account Titles and Explanation Debit Credit Acquisition of Assets 1 and 2 Machinery \begin{tabular}{|c|} \hline \multirow[t]{2}{*}{\begin{tabular}{r} 75000 \\ \end{tabular}} \\ \hline \\ \hline \end{tabular} Equipment Cash Acquisition of Asset 3 Machinery Discount on Notes Payable Cash Hayes industries purchased the following assets and constructed a building as well. All this was done during the current year. Assets 1 and 2: These assets were purchased as a lump sum for $100,000 cash. The following information was gathered. Asset 3; This machine was acquired by making a $10,000 down payment and issuing a $30,000,2-year, zero-interest-bearing note. The note is to be paid off in two $15,000 installments made at the end of the first and second years. It was estimated that the asset could have been purchased outright for $35,900. Acquisition of Asset 3 Machinery Discount on Notes Payable 4100 cants 10000 Notes Payable 30000 To finance construction of the building. a $600,000,12% construction loan was taken out on February 1 . The loan was repaid on November 1 . The firm had $200,000 of other outstanding debt during the year at a borrowing rate of 8%. Record the acquisition of each of these assets. (Do not round intermediate calculations and final answers to 0 decimal places es. 58,971. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. List all debit entries before credit entries.)