Exerclee A-4 Lump-sum purchase LO1 CHECK FIGURE: Dr Tools $388,800 On January 1, 2017, Bona Vista Co. purchased land, a building, equipment $4,32 CI 0,000, paying cash of $1,104,000 and borrowing the balance from the bank. The bank appraiser val ued the assets as follows: $1,152,000 for the land; $1,344,000 for the building: $998,400 for the equipment; and $345,600 for the tools. Prepare the entry to record the purchase