Heidel Co. Paid $750,000 cash to buy the plant assets of Rogers Co. Which went out of business. An independent appraiser assigned the following values to the assets acquired: Land: $522,000 Building: $243000 Equipment: $135,000 Total: $900,000 Prepare Heidel's journal entry to record the acquisition of these assets:

I know the answers to this but I need help on how to arrive at them thanks!!!