On July 1,2025, Ayayai Corporation purchased Johnson Company by paying $184,400 cash and issuing a $66,000 note payable to Steve Johnson, At July 1, 2025, the balance sheet of Johnson Company was as follows: The recorded amounts all approximate current fair values except for land (worth $45,200), inventory (worth $95,400 ), and copyrights (worth $11,100 ). Prepare the July 1 entry for Ayayai Corporation to record the purchase. (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 0 for the amounts. List all debit entries before credit entries.)