Eastwood Properties bought three lots in a subdivision for a lump$-$sum price. An independent appraiser valued the lots as follows:

$($Click the icon to view the values.$)$

Eastwood 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. $($Record

a single compound journal entry. Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$