Fred Moss, owner of Blue Spruce Interiors Inc, is negotiating for the purchase of Swifty Galleries Ltd. The condensed statement of financial position of Swifty follows in an abbreviated form: Blue Spruce and Swifty agree that the land hs undervalued by $40,500 and the business equipment is overvalued by $11,700. 5 wifty abrees to sell the business to Blue Spnuce for 5383000 . Prepare the entry to record the puichlase of the business's net assets on Blue Spruce's books. (Credit account titles are outomatically indented when the amount is entered. Do not indent manualiv. If no entry is reaulred. select ' No Entry' for the account titles and enter of for the indentied when the amount is entered. Do not indent manialik, if no entry is required, select "No Entry" for the account titles dind enter of or che amounts list alf desit entries hefore credit entries)