Solar Energy Consulting paid $$200,000$ for a group purchase of land, building, and equipment. At the time of the acquisition, the land had a fair value of $$105,000,$ the building $$63,000,$ and the equipment $$42,000.$ Journalize the lump$-$sum purchase of the three assets for a total cost $$200,000,$ the amount for which the business signed a note payable. $($Record a single compound journal entry. Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

Date $1$ Accounts and Explanation