Solar Energy Consulting pays $330,000 for a group purchase of land, building, and equipment. At the time of acquisition, the land has a current market value of $216,000, the building's current market value is $36,000, and the equipment's current market value is $108,000. Journalize the lump-sum purchase of the three assets for a total cost of $330,000. The business signs a note payable for this amount (Record debits first, then credits. Exclude explanations from any journal entries.) Journal Entry Accounts Date Debit Credit