4) Major Corporation bought land for $300,000 and paid $2,200 for a survey fee, $3,300 for broker commissions, and $11,000 for a fence. The firm paid for these items with a notes payable. The journal entry to record this transaction would be: A) Dr. Land 316,500. Cr. Cash on Devi 316,500 od yo no bolq I is no sonatalnica B) Dr. Land 316,500 Cr. Notes Payable 316,500 C) Dr. Land 305,500 Dr. Land Improvements 11,000 Cr. Cash 316,500 D) Dr. Land 305,500 Dr. Land Improvements 11,000 Cr. Notes Payable 316,500