Pittsfield Sound Center pays $300,000 for a group purchase of land, building, and equipment. At the time of acquisition, the land has a current market value of $99,000, the building's current market value is $132,000, and the equipment's current market value is $99,000. Prepare a schedule allocating the purchase price of $300,000 to each of the individual assets purchased based on their relative market values, then joumalize the lump-sum purchase of the three assots. The business signs a note payable for the purchase price. payable for the purchase price. Begin by preparing a schedule allocating the purchase price of $300,000. (Do not enter the % sign within the input fields of the Percentage of Total Market column.)