Advanced Automotive pays $ 320 comma 000 for a group purchase of​ land, building, and equipment. At the time of​ acquisition, the land has a current market value of $ 70 comma 000​, the​ building's current market value is $ 35 comma 000​, and the​ equipment's current market value is $ 245 comma 000. Prepare a schedule allocating the purchase price of $ 320 comma 000 to each of the individual assets purchased based on their relative market​ values, then journalize the​ lump-sum purchase of the three assets. The business signs a note payable for the purchase price.