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Company purchased a building with a market value of $260,000 and land with a market value of $60,000 on January​ 1, 2024. Eva Company paid $20,000 cash and signed a 20​-year, 6​% mortgage payable for the balance.

Required:
a. Journalize the January​ 1, 2024​, purchase.
b. Journalize the first monthly payment of $2,149 on January​ 31, 2024. ​(Round to the nearest​ dollar.)

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