Rodriguez Company pays $315,900 for real estate with land, land improvements, and a building. Land is appraised at $275,000; land improvements are appraised at $55,000; and the building is appraised at $220,000. 1. Allocate the total cost among the three assets. 2. Prepare the joumal entry to record the purchase. Complete this questlon by entering your answers in the tabs below. Alocate the total cost amone the three assets, (Round your "Apportioned Cost" answers to 2 dedmal places.)