HURRY PLEASE $!!!!!$ Linden Corporations is negotiating for the purchase of Sunland Company. The following is an abbreviated balance sheet of Sunland.

$\backslash$table$[[$Sunland Company Balance Sheet As of December $31,2025],[$Assets$,$Liabilities and Stockholders' Equity$],[$Cash$,$$$102,500,$Accounts payable,$$144,000],[$tand$,215,000,$Notes payable $($long$-$term$),235,000],[$Equipment$,$ net,$194,000,$Common stock,$141,000],[$Trademark$,38,000,$Retained earnings,$29\mathrm{.}500],[$Total assets,$$549,500,$Total liabilities and stockholders' equity,$$549\mathrm{.}500]]$

Additional Information:

Land is undervalued by $$21,000.$

Equipment is overvalued by $$3,000.$

Sunland agrees to sell the business to Linden for $$340,000.$

Prepare the entry to record the purchase of Sunland Company on Linden's books. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.$)$

$\backslash$table$[[$Account Titles and Explanation,Debit,Credit$],[$Cash$,,$