Purachase a land from Kisaan

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Company Purchase a land from Kisaan of rs 38,28,000/- the Kisaan Name Is Waarish so how should be the entry in Tally. Company Paid only 100000 to the kisaan.

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I am attaching a file.. this is my daybook I want to make entry for all.. kindly help me out. Company Name is BTS real tech... in that we have different sites available like (Sweet Dream) this site is having 75 plots. Same way another site in same company name (Raffik Chaccha) this site having 27 plots. How can I make entries in Tally. And how to create laibilities for the person from whom we purchase land.

okay Thankyou so much.

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