Mans Company Is About to Purchase the Net Assets of Eagle

Mans Company is about to purchase the net assets of Eagle Incorporated, which has the following balance sheet:
Assets
$\begin{array}{lr}\text { Accounts receivable } && \$ 60,000 \\\text { Inventory } && 100,000\\\text { Equipment } & \$ 90,000 \\\text { Accumulated depreciation } & (50,000)&40,000\\\text { Land and buildings } & \$ 300,000 \\\text { Accumulated depreciation } & (100,000)&200,000\\\text { Goodwill }&&60,000\\\text { Total assets }&\$460,000\end{array}$

Liabilities and Stockholders' Equity
$\begin{array}{lr}\text { Bonds payable } & \$ 80,000 \\\text { Common stock, } \$ 10 \text { par } & 200,000 \\\text { Paid-in capital in excess of par } & 100,000 \\\text { Retained earnings } & 80,000\\\text { Total liabilities and equity }&\$460,000\end{array}$ Mans has secured the following fair values of Eagle's accounts:
$\begin{array}{lr}\text { Inventory } & \$ 130,000 \\\text { Equipment } & 60,000 \\\text { Land and buildings } & 260,000 \\\text { Bonds payable } & 60,000\end{array}$ Acquisition costs were $20,000.
Required:
Record the entry for the purchase of the net assets of Eagle by Mans at the following cash prices:
a.
$450,000
b.
$310,000
c.
$480,000