how to calculate the Apportioned Cost please explain with this example.

Exercise 8-3 Lump-sum purchase of plant assets LO C1 Rodriguez Company pays $358,020 for real estate with land, land improvements, and a building. Land is appraised at $198,000; land improvements are appraised at $88,000; and a building is appraised at $154,000. Required: 1. Allocate the total cost among the three assets. 2. Prepare the journal entry to record the purchase. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Allocate the total cost among the three assets. (Round your "Apportioned Cost" answers to 2 decimal places.) Appraised Value Percent of Total Appraised Value x Total Cost of Acquisition = Apportioned Cost $ Land Land improvements Building Totals 198,000 88,000 154,000 440,000 45% 20% 35% 100% x 358,020 x 358,020 * 358,020 $ $ 0.00