Rodriguez Company pays $321,165 for real estate with land, land improvements, and a building. Land is appraised at $204,000; land improvements are appraised at $76,500; and the building is appraised at $229,500. 1. Allocate the total cost among the three assets. 2. Prepare the journal entry to record the purchase. Complete this question by entering your answers in the tabs below. Allocate the total cost among the three assets. Note: Round your "Apportioned Cost" answers to 2 decimal places. Rodriguez Company pays $321,165 for real estate with land, land improvements, and a building. Land is appraised at $204,000; land improvements are appraised at $76,500; and the building is appraised at $229,500. 1. Allocate the total cost among the three assets. 2. Prepare the journal entry to record the purchase. Complete this question by entering your answers in the tabs below. Prepare the journal entry to record the purchase. Note: Round your answers to 2 decimal places. Journal entry worksheet Record the costs of lump-sum purchase. Note: Enter debits before credits