Rural Tech Support paid $$140,000$ for a group purchase of land, building, and equipment. At the time of the acquisition, the land had a market value of $$75,000,$ the building $$60,000,$ and the equipment $$15,000.$ Journalize the lump$-$sum purchase of the three assets for a total cost of $$140,000,$ the amount for which the business signed a note payable. $($Record a single compound joural entry. Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$DateAccounts and ExplanationDebitCredit