LEARNING OBJECTIVE O Measure and record the lump-sum purchase of assets S6-3 Suppose you have purchased land, a building, and some equipment. At the time of the acquisition, the land has a current fair value of $75,000, the building's fair value is $60,000, and the equipment's fair value is $15,000. Journalize the lump-sum purchase of the three assets for a total cost of $140,000. Assume you sign a note payable for this amount