Cooper Company negotiates a lump-sum purchase of several assets from a contractor who is relocating. The purchase is completed on January 1, 2015, at a total c building, land, land improvements, and five trucks. The estimated market values of the assets are building, $890,000; land, $427.200; land improvements, $249.200; and five trucks company's fiscal year ends on December 31. (8.1B) Required ash price of $1.800,000 for a 1. Prepare a table to allocate the lump-sum purchase price to the separate assets purchased (round percents to the nearest 1%). Prepare the journal entry to record the purchase