On February $1,2024,$ Al$-$Mousa Industrial Company purchased a plot of land for the purpose of constructing an industrial building on it$,$ which will be used for the companys operational purposes. The value of the land was paid as follows: The amount of $100,000$ riyals was paid in cash.A promissory note with a nominal value of $50,000$ riyals was issued, due for payment one year from now and bearing no interest, noting that the interest rate for this type of transaction is $10\%$ annually. $130,000$ Al$-$Mousa Company shares were issued. The market value of the companys shares on the date of purchase amounted to $4$ riyals, while the nominal value of the share amounted to $1$ riyal, noting that the companys shares are traded in an active financial market.Required:$1.$ Determine the value at which the purchased plot of land will be recorded in the books of Al$-$Mousa Industrial Company$\mathrm{.}2.$ Proof of the journal entry for the purchase of the plot of land.