Cheap Banners pays $180,000 cash for a group purchase of land, building, and equipment. At the time of acquisition, the land has a market value of $73,500, the oulling $105,000, and the equipment $31,500. Journalize the lump-sum purchase. First, refer to the information provided and calculate the ratio of each asset's market value to the total for all assets combined. Then, complete the table and calculate the assigned cost for each asset. Now, joumalize the lump-sum purchase. (Record a single compound joumal entry. Record debits first, then credits. Select the explanation on the last line of the jouma