I am a beginner and don't quite understand the logic of when an item is credited or debited.

I ran into a question in a book where it says:
A company purchases a land for 10,000

And then the book displays the T-account, where the left side is debited and the right side is credited.


T - CASH
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| 10000



T - LAND
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10000 |

How does this make sense? Since you are spending 10,000 how does Cash get credited and how is land debited 10,000?

Any help is appreciated. thanks in advance

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Sean