Questor Applications paid $$190,000$ for a group purchase of land, building, and equipment. At the time of the acquisition, the land had a fair value of $$100,000,$ the building $$80,000,$ and the equipment $$20,000.$ Journalize the lump$-$sum purchase of the three assets for a total cost of $$190,000,$ the amount for which the business signed a note payable. $($Record a single compound$)$ entry. Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[,$Land,,$],[,$Building,,$],[,$Equipment,,$],[,$Notes Payable,,$190,000],[,$To record purchase of the assets with note payable.,,$]]$