Fred Moss, owner of Moss Interiors, is negotiating for the purchase of Zweifel Galleries. The balance sheet of Zweifel is given in an abbreviated form below. Moss and Zweifel agree that: Land is undervalued by $50, 540. Equipment is overvalued by $5, 060. Zweifel agrees to sell the gallery to Moss for $379, 240. Prepare the entry to record the purchase of Zweifel Galleries on Moss's books. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)