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

To correctly record the journal entry for the purchase of land worth $54,000, paid partially with $5,400 in cash and the remaining balance with a long-term note payable of $48,600, you would follow these steps:

1. Identify the accounts involved: In this case, the accounts involved are "Land," "Cash," and "Note Payable."

2. Determine the nature of each account: "Land" is an asset account, "Cash" is a cash account, and "Note Payable" is a liability account.

3. Determine the debit and credit entries: Since the total value of land purchased is $54,000, the debit entry will be for $54,000 under the "Land" account. Cash paid is $5,400, so you would credit the "Cash" account with $5,400. The remaining amount of $48,600 is not paid in cash but by signing a note payable, so you would credit the "Note Payable" account with $48,600.

Based on this information, the journal entry would be as follows:

Debit: Land $54,000
Credit: Cash $5,400
Credit: Note Payable $48,600

Remember, debits increase asset accounts and decrease liability accounts, while credits decrease asset accounts and increase liability accounts.

It's important to note that if you are unsure about recording journal entries, I recommend consulting with a professional accountant or referring to accounting textbooks or online resources for a more detailed understanding.