S10-2 Making a lump-sum asset purchase Concord Pet Care Clinic paid $210,000 for a group purchase of land.hu equipment. At the time of the acquisition, the land had a market value the building $88,000, and the equipment $22,000. Journalize the lum of the three assets for a total cost of $210,000, the amount for which signed a note payable. land, building, and rket value of $110.30 the lump-sum purchase of which the business