Lexington Garden Supply paid $180,000 for a group purchase of land, bullding, and equipment. At the time of the acquisition, the land had a market value of $95,000, the building $76,000, and the equipment $19,000. Joumalize the fump-sum purchase of the three assets for a total cost of $180,000, the amount for which the businest signed a note payable. (Reoord a single compound joumal entiry. Record debits first, then credits Select the explanation on the last line of the journal entry table.)