Please explain the solving method in detail.

Required On January 1, 2020, Henry Lightner Company purchased McHenry Company at the price shown. The market values of the assets purchased are given. Allocate the purchase price among the assets purchased for each separate purchase below. Show less Assets Purchased Market Value Purchase Price 1 $ 8,000,000 Purchase Price 2 $ 11,000,000 $ Land Building Equipment Vehicles Goodwill Total 2,700,000 4,050,000 1,800,000 450,000 $ 9,000,000 $