At the time of the acquisition, the land had a market value of $$74,000,$ the building $$44,000$ and the equipment $$24,000.$

Journalize the lump$-$sum purchase of the three assets for a total cost of $$137,000,$ the amount for which the business signed a note payable.

Note: When inputting a percentage value, do not include the sy sybol, and round your percent answer to two decimal places $($e$.$g$.50\mathrm{.}346\%$ would be $50\mathrm{.}35).$ Use the rounded values for calculations throughout the assessment.

$\backslash$table$[[$Asset$,\backslash$table$[[$Market$],[$Value$]],$Percel,,X$,\backslash$table$[[$Total$],[$Purchase$],[$Price$]],=,\backslash$table$[[$Assigned Cost of$],[$Each Asset$]]],[$Land$,,1,=,x,,=,],[$Building$,,1,=,x,,=,],[$Equipment$,,f,=,x,,=,]]$