Foluy Ditrbutian Service pais $200,000 fot a group purchase of land, building, and equipment. At the time of the acquisibion, the land had a market value of \$105,000, the builiding $84, ,000, and the oqupment $21,000. Journalize the lump-sum purchase of the three assets for a total cost of $200,000, the amount for which the business signed a note payable. (Record a single conpound journal entry. Record debita first, then credits. Select the explanation on the last line of the journal entry table.)