Everywhere Deliver Service paid $128,000 for a group purchase of land, building, and equipment.

At the time of the acquisition, the land had a market value of $63,000, the building $44,000 and the equipment $25,000.

Journalize the lump-sum purchase of the three assets for a total cost of $128,000, 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.