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Everywhere Deliver Service paid $137,000 for a group purchase of land, building, and equipment.

At the time of the acquisition, the land had a market value of $78,000, the building $43,000 and the equipment $28,000.

Journalize the lump-sum purchase of the three assets for a total cost of $137,000, the amount for which the business signed a note payable.

Note: When inputting a percentage value, do not include the % symbol, and round your percent answer to two decimal places (e.g.,50.346% would be 50.35). Use the rounded values for calculations throughout the assessment.

AssetMarket ValuePercentage of Total ValueXTotal Purchase Price=Assigned Cost of Each Asset
Land/=X=
Building/=X=
Equipment/=X=
Total        

Journal
DateDescriptionDebitCredit