Rivenwood Properties bought three lots in a subdivision for a lump-sum price. An independent appraiser valued the lots as follows: (Click the icon to viow the values.) Riverwood paid $355,000 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. (Record a single compound joumal entry. Record dobits first, then credits. Select the explanation on the last line of the journal entry table.)