Weyburn General Store recently negotiated a lump$-$sum purchase of several assets from another business. They completed the purchase on May $31,2023,$ at a total cash price of $$455,668$ which included land, equipment, landscaping, and car. The estimated fair market values of the assets were land $$321,700,$ equipment $$61,308,$ landscaping $$90,107,$ and car $$22,176.$ The Company has a July $31$ year$-$end. Prepare a schedule to allocate the lump$-$sum purchase to separate assets. Also, prepare the general journal entry to record the transaction. $(7$ marks$)$