Solar Energy Consulting 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 cormpound journal entry Record debits first, then credits. Select the explanation on the last line of the journal entry table.)