39 . The purchase of land for a combination of cash and a 15 - year note would require which of the following entries ? 2 ) Dr . Land , DR . Cash , Cr . Long-term note payable b ) Dr . Land , Cr . Cash , Cr . Long-term note payable ( ) Dr . Cash , Cr . Long-term note payable , Cr . Land 1 ) Dr . Land , DR . Long-term note payable , Cr . Cash