Abner and Baker paid $ $220$ comma $000$ for a group purchase of$$ land, building, and equipment. At the time of the$$ acquisition, the land had a market value of $ $115$ comma $000,$ the building $ $92$ comma $000,$ and the equipment $ $23$ comma $000.$ Journalize the$$ lump$-$sum purchase of the three assets for a total cost of $ $220$ comma $000,$ the amount for which the business signed a note payable. STEP by step pelase, want to know where does the percentage comes from.