Robert Moss, owner of Moss Interiors, is negotiating for the purchase of Cullumber Galleries. The following balance sheet of Cullumber is given in an abbreviated form as follows, Moss and Cullumber agree that: 1. Land is undervalued by $31,000. 2 Equipment is overvalued by $6,000. Cullumber agrees to sell the gallery to Moss for $338,000. Prepare the entry to record the purchase of Cullumber Galleries on Moss's books. (Credit occount titles are outomatically indented when amount Is entered. Do not indent manually If no entry is requined, select "No Entry" for the occount titles and enter O for the amounts. List all deblt entries before credit entries)