Sunland Ltd. issued an instalnient note on January 1, 2023 (with a required yield of 9% ) in exchange for land that it purchased from SafayeniLtd. Safayeni's real estate agent had listed the land on the market for $116,000. The note calls for three equal blended payments of $41,876 that are to be made at December 31,2023,2024, and 2025. Prepare Sunland's journal entry for the purchase of the land. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.)