there are 5 boxes of debit and credit...land building equipment cash ..i don't know for the 5th box to fill in the answer ..help me in telling the correct entry with amount.

Sandhill Industries Inc. acquired land, buildings, and equipment from a bankrupt company, Torres Co., for a lump-sum price of $720,000. At the time of purchase, Torres's assets had the following book and appraisal values: Book Value Appraisal Value Land $210,000 $140,000 Buildings 248,000 349,000 Equipment 332,000 332,000 Sandhill Industries decided to take the lower of the two values for each asset it acquired. The following entry was made: Land 140,000 Buildings 248,000 Equipment 332,000 Cash 720,000 Sandhill Industries expects the building structure to last another 20 years; however, it expects that it will have to replace the roof in the next five years. Torres Co. indicated that, on initial construction of the building, the roof amounted to 20% of the cost of the building. Because of the unique design and materials needed to replace the roof, the contractors stated that the roof structure is currently worth 16% of the value of the building purchase