With the end of Lockdown due to Covid19, Facebook buys $395,380 for real estate with land, land improvements, and a building. Their goal is to get everyone back to the office. The land is appraised at $157,040; land improvements are appraised at $58,890; and the building is appraised at $176,670. 1. Determine the total cost among the three assets. 2. Prepare the journal entry to record the purchase