Exercise $8-3($Algo$)$ Lump$-$sum purchase of plant assets LO C$1$Rodriguez Company pays $$384,345$ for real estate with land, land improvements, and a building. Land is appraised at $$172,000$; land improvements are appraised at $$86,000$; and the building is appraised at $$172,000.$Allocate the total cost among the three assets.Prepare the journal entry to record the purchase.