Pittsfield Sound Center pays $330,000 for a group purchase of land, building, and equipment. At the time of acquisition, the land has a current market value of $54,000, the building's current market value is $90,000, and the equipment's current market value is $216,000. Journalize the lump-sum purchase of the three assets for the total cost of $330,000. The business signs a note payable for this amount?