Abner and Baker paid $200,000 for a group purchase of land, building, and equipment. At the time of the acquisition, the land had a market value of $105,000, the building $84,000, and the equipment $21,000. Journalize the lump sur purchase of the three assets for a total cost of $200,000, the amount for which the business signed a note payabile. (Record a single compound journal entry Record debits first, then credits. Select the explanation on the last line of the journal entry table) Date Accounts and Explanation Debit Credit