Hummingbird Properties bought three lots in a subdivision for a lump$-$sum price. An independent appraiser valued the lots as follows: Lot Appraised Value $123$$ $70,500235,000164,500$Hummingbird Properties paid $$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.