Jason Li, a majority shareholder of TealCo, sold land to TealCo in exchange for $191,000. The land, which Jason had previousl purchased for $141,700, was to be used by TealCo for the expansion of its warehouse. (a1) Assume that TealCo follows ASPE. Prepare the journal entry to record the purchase of the land. (Credit account tities are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account tit enter 0 for the amounts. List all debit entries before credit entries.)