Journalize the following transactions into the general journal in accordance with the rules of Journalizing, and the Double-entry accounting system April 30 Hill Company purchases equipment costing $3,300, paying 40% down and the rest on account. September 22 Hill Company purchases land for $40,000 on account. Date Account Title Debit Credit Apr. 30 Equipment Accounts Payable Sept. 22 Land 40,000 Accounts Payable 40,000