Tipton Corporation purchases land for $$520,000$ with a note payable for the same amount. The company also pays cash of $$2,200$ for a survey fee and $$3,100$ for broker commissions. The journal entry would be:

A$.$ Land

Broker & Survey Expense

Notes Payable

B$.$ Land

$525,300$

Notes Payable

$525,300$

$$ C$.$ Land

$\backslash$table$[[,525,300],[$Notes Payable,$520,000],[$Cash$,5,300]]$

$$ D$.$ Land $520,000$

Cash

$520,000$