Suppose you have purchased land, a building, and some equipment. At the time of the acquisition, the land has a current fair value of $70,000, the building's fair value is $56,000, and the equipment's fair value is $15,000. Journalize the lump-sum purchase of the three assets for a total cost of $138,000. Assume you sign a note payable for this amount. Prepare the journal entry for the lump-sum purchase. (Record debits first, then credits. Explanations are not required. Round percentages to 6 decimals before multiplying. Round your final answers to the nearest whole number.) Journal Entry Accounts Debit Credit Accounts Payable Building Cash Construction-In-Progress Equipment Land Notes Payable