I need help with the adjusting entries. Please Help!

Schedule 1 Java the Hut Account Analysis Other Assets - Holding Account Analysis as of 3/31/18 Acquisition of New Castle Coffee on 1/1/18 Schedule 2A New Castle Coffee Acquisition Support \begin{tabular}{l|l|l|l|} \hline & & & \\ \hline Appraisal Results & & \\ \hline & & & \\ \hline The appraisal of the fived assets resulted in the & \\ \hline following fair market values: & & \\ \hline & & & \\ \hline & Land & & $60,000 \\ \hline & Building & & $92,000 \\ \hline & Equipment & & $45,000 \\ \hline & & & \\ \hline Fixed Assets Fair Market Value & & \\ \hline \end{tabular} Schedule 1 Java the Hut Account Analysis Other Assets - Holding Account Analysis as of 3/31/18 Acquisition of New Castle Coffee on 1/1/18 Schedule 2A New Castle Coffee Acquisition Support \begin{tabular}{l|l|l|l|} \hline & & & \\ \hline Appraisal Results & & \\ \hline & & & \\ \hline The appraisal of the fived assets resulted in the & \\ \hline following fair market values: & & \\ \hline & & & \\ \hline & Land & & $60,000 \\ \hline & Building & & $92,000 \\ \hline & Equipment & & $45,000 \\ \hline & & & \\ \hline Fixed Assets Fair Market Value & & \\ \hline \end{tabular}