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Sophie Miller Associates surveys American eating habits. The company's accounts include Land, Buildings, Office Equipment, and Communication Equipment, with a separate Accumulated Depreciation account for each asset. During 2016, Sophie Miller completed the following transactions: (Click the icon to view the transactions.) Record the transactions in the journal of Sophie Miller Associates. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Jan. 1 Purchased office equipment, $111,000. Paid $73,000 cash and financed the remaining with a note payable. (Record a single compound journal entry.) Date Accounts and Explanation Debit Credit Jan. 1 Office Equipment 111,000 73,000 Cash 38,000 Notes Payable To record purchase of office equipment with cash and note payable Apr 1: Acquired land and communication equipment in a lump-sum purchase. Total cost was $350,000 paid in cash. An independent appraisal valued the land at $275,625 and the communication equipment at $91,875 (Record a single compound journal entry.) Accounts and Explanation Date Debit Credit Apr 1 Land Communication Equipment 350,000 Cash To record purchase of land and communication equipment with cash