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Plant acquisitions for selected companies are as follows: 1. 2. Sunland Industries Inc. acquired land, buildings, and equipment from a bankrupt company, Torres Co for a lump-sum price of $733,000. At the time of purchase, Torres's assets had the following book and appraisal values: Book Value Appraisal Value Land Buildings Equipment $190,000 241,000 340,000 $152,000 352,000 340,000 Sunland Industries decided to take the lower of the two values for each asset it acquired. The following entry was made: Land Buildings Equipment Cash 152,000 241,000 340,000 733,000 Sunland Industries expects the building structure to last another 20 years; however, it expects that it will have to replace the roof in the next five years. Torres Co. indicated that, on initial construction of the building, the roof amounted to 20% of the cost of the building. Because of the unique design and materials needed to replace the roof, the contractors stated that the roof structure is currently worth 15% of the value of the building purchase. Hari Enterprises purchased equipment by making a $2, 100 cash down payment and signing a $28,400, one-year, 10% note payable. The purchase was recorded as follows: Equipment Cash Notes Payable Interest Payable 33,340 2,100 28,400 2,840