Carla Vista Farms purchased real estate for $1.200,000, which included $4,900 in legal fees. It paid $254,000 cash and incurred a mortgage payable for the balance. The real estate included tand that was appraised at $483,120, a building appraised at $738,100, and fences and other land improvements appraised at $120.780. The building has an estimated useful life of 60 years and a $51.000 residual value Land improvements have an estimated 15 -year useful life and no residual value. Cilculate the cost that should be allocated to each asset purchased