Charles Moss, owner of Moss Interiors, is negotiating for the purchase of Sunland Galleries. The balance sheet of Sunland is given in an abbreviated form below. Moss and Sunland agree that: 1. Land is undervalued by $30,000. 2. Equipment is overvalued by $5,000. Sunland agrees to sell the gallery to Moss for $350,000. Prepare the entry to record the purchase of Sunland Galleries on Moss's books. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)