Mark Moss, owner of Moss Interiors, is negotiating for the purchase of Cullumber Galleries. The following balance sheet of Cullumber is given in an abbreviated form as follows. Moss and Cullumber agree that: 1. Land is undervalued by $28,000. 2. Equipment is overvalued by $5,000. Cullumber agrees to sell the gallery to Moss for $330,000. Prepare the entry to record the purchase of Cullumber Galleries on Moss's books. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Cullumber agrees to sell the sallery to Moss for $330,000. Prepare the entry to record the purchase of Cullumber Galleries on Moss's books. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)