Concord Pet Care Clinic pays $190,000 for a group purchase of land, building, and equipment. At the time of acquisition, the land has a current market value of $46,000, the building's current market value is $149,500, and the equipment's current market value is $34,500. Journalize the lump-sum purchase of the three assets for a total cost of $190,000. You sign a note payable for this amount. Journalize the lump-sum purchase of the three assets for a total cost of $190,000. You sign a note payable for this amount. (Record debits first, then credits. Leave unused cells blank. Explanations are not required.) Journal Entry Date Accounts Debit Credit