please answer this question in detail please!

Learning Objective 1 Lot 3 $73,500 E10-18 Making a lump-sum purchase of assets Deadwood Properties bought three lots in a subdivision for a lump-sum price. An independent appraiser valued the lots as follows: Lot Appraised Value 1 $ 70,500 2 235,000 3 164,500 Deadwood paid $210,000 in cash. Record the purchase in the journal , identifying each lot's cost in a separate Land account. Round decimals to two places, and use the computed percentages throughout