Major Corporation purchases land for $230,000. The company also pays $2,100 for a survey fee, $3,300 for broker commissions, and $11,000 for a fence. The corporation paid with a notes payable for all of the items. The journal entry would be: O A. Land 235,400 Land Improvements 11,000 Cash 246,400 OB. Land Cash 246,400 246,400 OC. Land 246,400 Notes Payable 246,400 OD. Land 235,400 Land Improvements 11,000 Notes Payable 246,400