E10-3 The Williamsburg Equestrian Center bought three valuable saddles in a $10.000 lump-sum purchase. An independent appraiser valued the saddles as follows: Saddle 1 Appraised Value $3.350 2 3 5,400 4.250 Williamsburg paid half in cash and signed a note payable for the remainder. Record the purchase in the journal, identifying each saddle's individual cost in a separate Saddle account. Round decimals to three places.