During the current year, the Great Belton Company acquired a manufacturing facility at a total acquisition cost of $4,000,000. The acquisition included the factory building, land, and all existing equipment in the facility. The firm estimates the fair value of the assets if acquired separately at a total of $4,300,000 with the fair value of the factory building at $2,150,000, the fair value of the land at $860,000, and the fair value of the equipment at $1,290,000 Determine the capitalized cost of each asset using the relative fair value method and prepare the necessary journal entry to record the acquisition assuming that Great Belton During the current year, the Great Belton Company acquired a manufacturing facility at a