A Business Purchases Land for $100,000 Cash $$\begin{array} { | l | r | r | } \hline \quad\quad\quad&\quad&\quad \\\hline \\\hline\end{array}$$

Essay

A business purchases land for $100,000 cash.Please provide the journal entry (debits first,credits second.)
$$\begin{array} { | l | r | r | } \hline \quad\quad\quad&\quad&\quad \\\hline \\\hline\end{array}$$