E-F:9-18 Making a lump-sum purchase of assets (Leanting Objective D Maplewood Properties bought three lots in a subdivision for a hump-sum price. An independent appraiser valued the lots as follows: Maplewood paid $355,000 in cash. Record the purchase in the journal, Identifying eachiok's cost in a separate Land account. Round decimals to two places, and use the computed percentages throughout. Lot 3$177,500