Zuma Company made several purchases of long-term assets during the year. The details of each purchase are presented here.1: New Office Equipment List price: $43,300; terms: 2/10, n/30; paid within the discount period.Transportation-in: $860.Installation: $550.Cost to repair damage during unloading: $665.Routine maintenance cost after eight months: $200.2: Basket Purchase of Used Copier, Computer, and Scanner for Cash out of $53,300 with Fair Market ValuesCopier, $27,606.Computer, $7,704.Scanner, $28,890.3: Land for New Warehouse with an Old Building Torn Down, Purchase price, $81,500.Demolition of building, $4,540.Lumber sold from old building, $2,730.Grading in preparation for new building, $7,400.Construction of new building, $238,000.Show the journal entry that should be made to record:1. The new equipment, the cash out was $44,7092. The used office equipment, the cash out was $53,3003. The purchase of new warehouse and land, the cash out was $334,170