Solar Energy ConsultingSolar Energy Consulting paid $130,000 for a group purchase of land, building, and equipment. At the time of the acquisition, the land had a market value of $ 70,000, the building $ 56,000, and the equipment $14,000.

Journalize the lump-sum purchase of the three assets for a total cost of $ 130,000, the amount for which the business signed a note payable