Assets $1$ and $2$

These assets were purchased as a lump sum for $$230,640$ cash. The following information was gathered:

$\backslash$table$[[$Description$,\backslash$table$[[$Initial Cost on$],[$Seller$\text{'}$s Books$]],\backslash$table$[[$Depreciation to$],[$Date on Seller's$],[$Books$]],\backslash$table$[[$Book Value on$],[$Seller$\text{'}$s Books$]],$Appraised Value$],[$Machinery$,$$$80,600,$$$37,200,$$$43,400,$$$160,000$