Jason Li, a majority shareholder of MartinezCo, sold land to MartinezCo in exchange for $202,300. The land, which Jason had previously purchased for $152,000, was to be used by MartinezCo for the expansion of its warehouse. (a1) Assume that MartinezCo follows ASPE. Prepare the journal entry to record the purchase of the land. (Credit account titles are automatically indented when the 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 Deb Credit Land loss Cash 202300 50300 152000