On April 12, 2023, Prism Ltd., a camera lens manufacturer, paid cash of $561,800 for real estate plus $30,300 cash in closing costs The real estate included land appraised at $198,990; land improvements appraised at $66,330, and a building appraised at $337,680. (b) PPE Asset (a) Appraised Values Ratio of Individual Appraised Value to Total Appraised Value (a) Total Appraised Value (c) Cost Allocation (b) x Total Actual Cost Present the journal entry to record the purchase. (Do not round intermediate calculations. Round the final answers to the nearest whole dollar.)