Concord Pet Care Clinic pays $300,000 for a group purchase of land, building, and equipment. At the time of the land has a current market value of 33,000, and the equipment's current market value is $264,000. Joumalize the lump-sum purchase of the three ass for a total cost of $300,000. The business signs a note payable for this amount (Record debits first, then credits. Exclude explanations from any journal entries Journal Entry Date Credit