please help me to complete the blank spaces and write down how did you solve it. thanks.

Fred Moss, owner of Martinez Interiors Inc., is negotiating for the purchase of Marigold Galleries Ltd. The condensed statement of financial position of Marigold follows in an abbreviated form: MARIGOLD GALLERIES LTD. Statement of Financial Position As at December 31, 2020 Assets Liabilities and Shareholders' Equity Cash $123,200 Accounts $ 91,100 Land 70,700 Long-term notes payable 359,000 Building (net) 242,000 Total liabilities 450,100 Equipment (net) 185,400 Common shares $196,000 Copyright (net) 97.400 Retained earnings 72,600 268,600 Total assets $718,700 Total liabilities and shareholders' equity $718,700 payable Martinez and Marigold agree that the land is undervalued by $41,100 and the business equipment is overvalued by $11,900. Marigold agrees to sell the business to Martinez for $383,000. Prepare the entry to record the purchase of the business's net assets on Martinez's books. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31, 2020 SHOW LIST OF ACCOUNTS