Timberly Construction negotiates a lump-sum purchase of several assets from a company that is going out of business. The purchase is completed on January 1, 2013, at a total cash price of $820,000 for a building. land, land improvements, and four vehicles. The estimated market values of the assets are building. $495,000; land, $267,300; land improvements, $49,500; and four vehicles, $178,200. The company's fiscal year ends on December 31. Required: 1.1 Prepare a table to allocate the lump-sum purchase price to the separate assets purchased