Build a medical word meaning inflammation of: a vein.

The journal entry for the lump-sum purchase would be: Debit: Land - $22,000 Debit: Building - $187,000 Debit: Equipment - $11,000 Credit: Cash - $200,000 Explanation: Budget Banners paid $200,000 cash to purchase land, building, and equipment. The market values of the individual assets were also given. However, for accounting purposes, the company must allocate the purchase price to each asset based on their relative market values. In this case, the journal entry debits the land for $22,000, the building for $187,000, and the equipment for $11,000. The total debits equal the purchase price of $220,000. The credit entry reflects the amount paid in cash. This journal entry ensures that the accounting records accurately reflect the company's assets and that the cost of the assets is accurately recorded on the balance sheet.