Der a single journal entry to record these costs incurred by Cala, all of which are paid Rodriguez Company pays $395,380 for real estate with land, land improvements, and a building. Land is ruised at S157.040: land improvements are appraised at $58.890: and the building is appraised at 5176,670. Allocate the total cost among the three assets and prepare the journal entry to record the purchase. Exercise 10-3 Lump-sum purchase plant assets Li n ning of the Fyersise 10-4