Journal entry worksheet < 1 2 34567 On September 1, the company acquired five acres of land with a building that will be used as a warehouse. Tristar paid $180,000 in cash for the property. According to appraisals, the land had a fair value of $134,000 and the building had a fair value of $66,000. Note: Enter debits before credits. Dates September 01 Land Building Cash General Journal Debit Credit 180,000 Record entry Clear entry View general journal >