On July 1, 2025, Cheyenne Corporation purchased Young Company by paying $256,300 cash and ispuing a $100,000 note payable to Steve Young: At July 1,2025, the balance sheet of Young Company was as follows. The recorded amounts all approximate current values except for land (fair value of $63.400), inventory (fair value of $125.600 ). trademarks ffair value of $16,000). Prepare the July 1 entry for Cheyenne Corporation to record the purchase. (Credit account otles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount bitles and enter ofor the amounts. List ell debit entries before credl entries