Explanation:
The single compound journal entry is as follows:
Land A/c Dr $105,000 ($210,000 × 0.5)
Building A/c Dr $84,000 ($210,000 × 0.4)
Equipment A/c Dr $21,000 ($210,000 × 0.1)
To Notes payable A/c $210,000
(Being the acquisition is made via note payable is recorded)
The computation is shown below:
Total market value
= Land market value + building market value + equipment market value
= $110,000 + $88,000 + $22,000
= $220,000
The proportion of each asset to market value is
Land market value $110,000 (A) 0.5 (A ÷ D)
Building market value $88,000 (B) 0.4 (B ÷ D)
Equipment market value $22,000 (C) 0.1 (C ÷ D)
Total market value $220,000 (D)