On 12/21/2021, Rose Brick Company purchased equipment, land, and building for
$300,000 as a lump sum purchase. Based on the information below
present the journal entry to record the sale (on the seller's books) and the purchase by Rose.
	Seller's
	Book Value		Fair value
Equipment	50,000.00		25,000.00
Land	20,000.00		60,000.00
Building	120,000.00		180,000.00
	190,000.00		265,000.00
A. Prepare the Journal Entry to record the purchase of the assets by Rose
B. Prepare the Journal Entry to record the sale of the assets by the seller