e 1 E10-18 Making a lump-sum purchase of assets Deadwood Properties bought three lots in a subdivision for a lump-sum price. An independent appraiser valued the lots as follows: 500 a Lot Appraised Value 1 $ 70,500 2 235,000 164,500 3 Deadwood paid $210,000 in cash. Record the purchase in the journal, identifying each lot's cost in a separate Land account. Round decimals to two places, and use the computed percentages throughout