Samuel Properties bought three lots in a subdivision for a lump-sum price. An independent appraiser valued the lots as follows:

Lot 1 - 225,000 appraised value

lot 2 - 100,000 appraised value

lot 3 - 175,000 appraised value

Samuel properties paid $ 380,000 in cash. Record the purchase in the journal, identifying each lot's cost in a separate Land account. Round decimals to two places, and use the computed percentages throughout. (Record a single compound journal entry. Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Please show how you get the percent.