Rodriguez Company pays $400,140 for real estate with land, land improvements, and a building. Land is appraised at $243,000; land improvements are appraised at $81,000; and a building is appraised at $216,000. Required: 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. Required 1 Required 2 Allocate the total cost among the three assets. (Round your "Apportioned Cost" answers to 2 decimal places.) Percent of Total x Total Cost of Acquisition = Apportioned Cost Appraised Value Appraised Value Land Land improvements Building Totals