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, 2015, at a total cash price of $800,000 for a building, land, land improvements, and four vehicles. The estimated market values of the assets are building, $497, 500; land, $308, 450; land improvements, $59, 700; and four vehicles, $129, 350. The company's fiscal year ends on December 31. Required: Prepare a table to allocate the lump-sum purchase price to the separate assets purchased