Accumulated amortization

Accumulated depletion

Accumulated depreciationBuilding

Accumulated depreciationEquipment

Amortization expense

Building

Cash

Depletion expense

Depreciation expenseBuilding

Depreciation expenseEquipment

Equipment

Gain on sale of equipment

Goodwill

Impairment loss

Land

Land improvements

Leasehold improvements

Loss from fire

Loss on exchange of assets

Loss on sale of equipment

Mineral deposit

Ore mine

Prepaid rent

Rent expense

Repairs expense

Sales

Sales discounts

Sales returns and allowances

Vehicles

Rodriguez Company pays $326,430 for real estate with land, land improvements, and a building. Land is appraised at $230,000; land improvements are appraised at $69,000; and the building is appraised at $161,000. 1. Allocate the total cost among the three assets. 2. Prepare the journal entry to record the purchase. Complete this question by entering your answers in the tabs below. Allocate the total cost among the three assets. (Round your "Apportioned Cost" answers to 2 decimal places.) Prepare the journal entry to record the purchase. (Round your answers to 2 decimal places.) Journal entry worksheet Note: Enter debits betore credits