Everywhere Deliver Service paid $$122,000$ for a group purchase of land, building, and equipment.

At the time of the acquisition, the land had a market value of $$77,000,$ the building $$42,000$ and the

equipment $$24,000.$

Journalize the lump$-$sum purchase of the three assets for a total cost of $$122,000,$ the amount for which the

business signed a note payable.

Note: When inputting a percentage value, do not include the $96$ symbol, and round your percent answer to

two decimal places $($e$.$g$.,50\mathrm{.}346\%$ would be $50\mathrm{.}35).$ Use the rounded values for calculations throughout the

assessment.