then the next step for the general journal entry says the same thing which both of these are giveing me a hard time.
Purchased land worth $54,000 for an office by paying $5,400 cash and signing a long-term note payable ofr $48, 600.
so, would i place the 54,000 under debit then place cash and as credit place 5,400 then underneath place note payable and place it as credit for 48,600