[The following information applies to the questions displayed below.] On January 1, 2024, Howell Enterprises purchases a building for $217,000, paying $47,000 down and borrowing the remaining $170,000, signing a 7%,10-year mortgage. Installment payments of $1,973.84 are due at the end of each month, with the first payment due on January 31, 2024 Record the purchase of the building. Note: Enter debits before credits. \begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Date } & \multicolumn{1}{|c|}{ General Journal } & Debit & Credit \\ \hline January 01, 2024 & Buildings & & \\ \hline & Cash & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}