Rodriguez Company pays $326,430 for real estate with land, land improvements, and a building. Land is appraised at $211,500; land improvements are appraised at $70,500; and the building is appraised at $188,000. 1. Allocate the total cost among the three assets. 2. Prepare the journal entry to record the purchase. Allocate the total cost among the three assets. Note: Round your "Apportioned Cost" answers to 2 decimal places. Land Land improvements Building Totals Appraised Value Percent of Total Appraised Total Cost of Acquisition Value = Apportioned Cost 0 0% 0.00 Journal entry worksheet A Record the costs of lump-sum purchase. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal >