On January 1, Mitzu Co. pays a lump-sum amount of $2,600,000 for land, Building 1, Building 2, and Land Improvements 1. Building 1 has no value and will be demolished. Building 2 will be an office and is appraised at $701,500, with a useful life of 20 years and a $75,000 salvage value. Land Improvements 1 is valued at $488,000 and is expected to last another 16 years with no salvage value. The land is valued at $1,860,500. The company also incurs the following additional costs.

Cost to demolish Building 1$344,400 Cost of additional land grading 195,400 Cost to construct Building 3, having a useful life of 25 years and a $400,000 salvage value 2,222,000 Cost of new Land Improvements 2 having a 20-year useful life and no salvage value 178,000

. Allocate the costs incurred by Mitzu to the appropriate columns and total each column.

Need help with the percentages