Crane Company purchased land, a building, and equipment on January 2,2021 , for $900,000. The company paid $170,000 cash and signed a mortgage note payable for the remainder. Management's best estimate of the value of the land was $372,000; of the building $418,500; and of the equipment, \$139,500. Record the purchase. (Use Mortgage Payable for account.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts.)