Part $2-$ Assume that a company purchased a call center in cash.The value of each individual asset is not known and the actual market value of the asset does not equal the amount paid. The appraisal provided the following fair values:$23$The buver was able to negotiate a lower purchase price as the seller was very motivated to sell. Allocate the purchase price to each of the assets acquired. $(5$ marks$)2425$ItemFair ValuePercentage$26$ Land$27$ Building$28$Furniture$29$Parking Lot$30$ Total$3132$$$350,000$$$680,000$$$210,000$$$130,000$$$1,370,000$