On March 1, Dover Manufacturing Ltd. purchased a factory with a lot of land and a machine for $9,717,500. Dover paid legal fees of $2,500 for this purchase, renovation costs on the building of $38,000, and the $4,000 cost of overhauling the machine. The appraisal value for the land was $3,430,000, for the building was $5,880,000, and for the machine was $490,000. Dover estimated that the building's useful life was 139 years with a residual value of $32,000, and the machine's production hours would be 81,167 hours with a residual value of $3,000. Dover uses the straight-line method to depreciate the building and units of production method to depreciate the machine. Dover's year-end is December 31. Dover used the machine 4,800 hours for the first year and 5,300 hours for the second year. Read the requirements. Requirement 1. Apportion the cost of the factory on the basis of the appraised value. (Round your answers to the nearest whole dollar. If an input field is not used in the table, leave the input field empty; do not enter a zero.) Appraisal Value Land Building Machine Total 3,430,000 5,880,000 490,000 Percentage 35 % 60 % 5 % 9,800,000 Apportioned Value Additional Costs Total Cost 3,402,000 $ 3,402,000 5,832,000 $ 486,000 $ 9,720,000 38,000 $ 4,000 $ 42,000 $ 5,870,000 190.000 9,762,000 What is the correct answer if 9,720,000 is incorrect Requirement 2. Record the journal entry for the purchase of the factory, land, and machine. (Record debits first, then credits. Exclude explanations from journal entries. Round your answers to the nearest whole dollar.) Date March 1 Account Titles Debit Credit How do I enter these jornal entry