! Required information [The following information applies to the questions displayed below.) Ming Yue Company pays $380,000 for real estate plus $20,140 in closing costs. The real estate consists of land appraised at $176,400; land improvements appraised at $50,400; and a building appraised at $193,200. Allocate the total cost among the three purchased assets. (Round your percentage answers to a whole number and other answers to the nearest dollar amount. Omit the "$" and "%" signs in your response.) Appraised Percent of Apportioned value Total cost Land $ 176400 44 % $ 176062 Land improvements 50400 44352 Building 193200 44 81144 12 Totals $ 420000 100 % $ 301738 ! Required information [The following information applies to the questions displayed below.] Ming Yue Company pays $380,000 for real estate plus $20,140 in closing costs. The real estate consists of land appraised at $176,400; land improvements appraised at $50,400; and a building appraised at $193,200. Prepare the journal entry to record the purchase. (Round your answers to the nearest whole dollar amount. Omit the "$" sign in your response.) General Journal Debit Credit Land Land improvements Building Cash