the answers are correct but how to get these numbers is the question please explain

Apr. 1: Acquired land and communication equipment in a lump-sum purchase. Total cost was $310,000 paid in cash. An independent appraisal valued the land at $244,125 and the communication equipment at $81,375. (Record a single compound journal entry) Date Accounts and Explanation Debit Credit Apr. 1 Land 232500 Communication Equipment 77500 310000 Cash To record purchase of land and communication equipment with