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Linden Corporations is negotiating for the purchase of Cullumber Company. The following is an abbreviated balance sheet of Cullumber. Additional Information: 1. Land is undervalued by $18,500. 2. Equipment is overvalued by $3,000. Cullumber agrees to sell the business to Linden for $377,500. Prepare the entry to record the purchase of Cullumber Company on Linden's books. (Credit account titles are automatically indented when the 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.) Account Titles and Explanation Debit Credit