Rodriguez Company pays $400,140 for real estate with Jand, land improvements, and a building. Land is appraised at $192,000; land improvements are appraised at $72,000; and the building is appraised at $216,000. 1. Allocate the total cost among the three assets. 2. Prepare the journal entry to record the purchase. Required 1 Required 2 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 Value Total Cost of Acquisition = Apportioned Cost $ 0 0% $ 0.00 < A Record the costs of lump-sum purchase. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit