The bookkeeper for Wood Mfg. made the following journal entry on January 30, 2015: Land Building 201,500 84,500 Cash Notes Payable 65,000 221,000 Requlred Informatlon This transaction involves: 0 The sale of land and building for $286,000. O Payment of $221,000 on a note payable O The receipt of $65,000 cash. O An increase in liabilities of $221,000