Freeman Company purchased a tract of land on which were located a warehouse and an office building. The cash purchase price was $140,000 plus $10,000 in fees connected with the purchase. The following information relates to the property.

	Tax Assessment	Sellers Book Value	Original Cost
Land	$20,000	$10,000	$10,000
Warehouse	40,000	20,000	60,000
Building	60,000	50,000	80,000

Prepare the journal entry to record this purchase.

Account Name	Dr.	Cr.
Land	Answer	Answer
Warehouse	Answer	Answer
Building	Answer	Answer
Cash	Answer	Answer