Rodriguez Company pays $400.140 for real estate with land, land improvements, and a building. Land is appraised at $176,000, land improvements are appraised at $66,000, and a building is appraised at $198,000 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.) Appraised Value Percent of Total Appraised Value Total Cost of Acquisition Apportioned Cost 5 176,0001 6 6 000 Land improvements Monts Building 40% 15% 45% 100% x 400,140 400.140 400,1401 198,000 440.000 $ Totals 0.00