George Moss, owner of Moss Interiors, is negotiating for the purchase of Oriole Galleries. The following balance sheet of Oriole is given in an abbreviated form as follows. Oriole Gallaries Balance Sheet As of December 31, 2025 Assets Liabilities and Stockholders' Equity Cash $115,000 Accounts payable $49,800 Land 71,000 Notes payable (long-term) 307,500 Buildings (net) 201,500 Total liabilities 357,300 Equipment (net) 176,000 Common stock $212,400 Copyrights (net) 31,000 Retained earnings 24,800 237,200 Total assets $594,500 Total liabilities and stockholders' equity $594,500 Moss and Oriole agree that: 1. Land is undervalued by $28,000. 2. Equipment is overvalued by $4,000. Oriole agrees to sell the gallery to Moss for $381,000. Prepare the entry to record the purchase of Oriole Galleries on Moss's books. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit