A. On March 18, 2022, Tinsle paid cash $440,000 for land, buildings, and equipment in a lump- sum purchase. An appraisal that cost Tinsle $10,000 revealed fair market values of $200,000 for the land, $150,000 for the buildings, and $150,000 for the equipment. Allocate the acquisition cost to the three items and prepare the journal entry to record the acquisition. (10 points)