Joseph Moss, owner of Moss Interiors, is negotiating for the purchase of Carla Vista Galleries. The following balance sheet of Carla Vista is given in an abbreviated form as follows. Moss and Carla Vista agree that: 1. Land is undervalued by $31,000. 2. Equipment is overvalued by $6,000. Carla Vista agrees to sell the gallery to Moss for $334,000. Prepare the entry to record the purchase of Carla Vista 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 0 for the amounts. List all debit entries before credit entries.)