Westwood ad 265.000 in Record the then the journing Date 1000 Data 3 2 Dane Date Accounts and Explanation Debit Credit Land Lot 1 92,750 Land Lot 2 108000 LandLot 3 68250 Cash 265,000 To record purchase of the lots with cash XE9-18 (similar to) O We De rate Land account. Round decimals to two places, and use the computed percentages throughout Credit - X - 285,000 Data Table Lot Appraised Value 147.000 1 2 231 000 3 421000 Print Done Clear