On April 12, 2023, Prism Ltd., a camera lens manufacturer, paid cash of $565,400 for real estate plus $30,600 cash in closing costs. The real estate included land appraised at $181,800; land improvements appraised at $90,900; and a building appraised at $333,300. Present the journal entry to record the purchase. (Do not round intermediate calculations. Round the final answers to the nearest whole dollar.)