Rodriguez Company pays $405,405 for real estate with land, land improvements, and a building. Land is appraised at $198,000; lano improvements are appraised at $66,000; and the building is appraised at $176,000. 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. (Round your "Apportioned Cost" answers to 2 decimal places.)