Rural Tech Support pays $280,000 for a group purchase of land, building, and equipment At the time of acquisition, the land has a current market Salue of $31,000, the building's current market value is $201,500, and the market value is $77,500. Journalize the lump-sum purchase of the three assets for a total cost of $280,000. The business signs a note payable for this amount from any journal entries Debit