On July 1, 2023, Oriole Properties Ltd. purchased a recently built apartment complex for a total acquisition cost of $2,340,000, paid by cash. The building has an estimated useful life of 30 years and was constructed with a large efficient boiler that is expected to last for 15 years. Management believes that the quality of the shingles used on the roof was substandard and estimates that the roof will need to be replaced in 10 years. The fiscal year end for the company is December 31, 2023, and management prefers to breakout Property, Plant, and Equipment into components where possible. Assume the following is the breakdown of the acquisition price: boiler is 6% of the total, roof is 6% of the total and the remaining 88% is allocated to the building. What would be the journal entries to record the acquisition of the apartment complex on July 1st, 2023, and what would be any applicable entries at year end? (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)