13 Harding Corporation acquired real estate that contained and building and equipment. The property cost Harding S1140,000. Harding paid $245,000 and issued a note payable for the remainder of the cost. An appraisal of the property reported the following values Land, $259.000: Building, $770.000 and Equipment, $$1,000 What journal entry would be used to record the purchase of the above assets? (Do not round intermediate calculations.) SO Multiple Choice Account Title Credit Land Building Equipment Cash Debit 250,000 770,000 550.000 1.570,000 Credit Account Title Land Building Equipment Cash Notes payable Debit 250.000 770,000 550.000 245.000 1,325,000 Account Titte Land Debit 101,722 570,000 Building Account Title Credit Land Building Equipment Cash Debit 250,000 770,000 550,000 1,570,000 Credit Account Title Land Building Equipment Cash Notes payable Debit 250,000 770,000 550,000 245,000 1,325,000 Credit Account Title Land Building Equipment Cash Notes payable Debit 191,727 570,000 378, 273 245,000 895,000 Credit Account Title Land Building Equipment Cash Notes payable Gain on purchase of long-term assets Debit 250,000 770,000 550,000 245,000 895,000 430,000