Paul Moss, owner of Moss Interiors, is negotiating for the purchase of Crane Galleries. The following balance sheet of Crane is given in an abbreviated form as follows. Moss and Crane agree that: 1. Land is undervalued by $32,000. 2. Equipment is overvalued by 54,000 . Crane agrees to sell the gallery to Moss for $354,000. Prepare the entry to record the purchase of Crane Galleries on Moss's books. (Gredit occount titics 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.) 2. Equipment is overvalued by $4,000. Crane agrees to sell the gallery to Moss for $354,000. Prepare the entry to record the purchase of Crane Galleries on Moss's bocks. (Credit account titles are outomatically indented when anount is entered. Do not indent manually. M no entry is required, select "No Entry" for the occount titles and enter O for the amounts. List oll debit entries before credit entries)