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Advanced Automotive paid $220,000 for a group purchase of land, building, and equipment. At the time of the acquisition, the land had a market value of $115,000, the building $92,000, and the equipment $23,000. Journalize the lump-sum purchase of the three assets for a total cost of $220,000, the amount for which the business signed a note payable. (Record a single compound journal entry. Record debits first, then credits. Select the explanation on the last line of the journal entry table.) caustion the land had a market value of 115,000, the building $2.00 Date Accounts and Explanation Debit Credit Land Building 110,000 88,000 22,000 Equipment Notes Payable 220,000 To record purchase of the assets with note payable