On September 8, 2021, Swanway Hotel purchased the following assets: a building, furniture and land. The appraised values of the assets were $907,500 for the building, $467,500 for furniture and $1,375,000 for land. The total purchase price of all three assets was $2,350,000. Swanway Hotel paid $350,000 in cash and will pay the remaining balance later. Required a) Complete the table to determine the cost of the assets