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Lexington Garden Supply pays $290,000 for a group purchase of land, bulding, and equipment At the time of acquisition, the and his is current market value of $150.000, building's current market value is 596,000, and the equipment's current market value is $64,000 Journalize the lump sum purchase of the three assets for a total cost of $200.000 The business signs a note payable for this amount Record debits first the credits Exclude explanations from any jouma entes) Date Accounts Debit Credit 145.000 Building 87 000 Equment 58.000 290000