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Flip-It Quick Properties bough three lots in a subdivision for a lump-sum price.

An independent appraiser valued the lots as follows:

Lot Appraised Value
1 $44,000
2 292,000
3 111,500

Flip-It Quick Properties paid $433,000 in cash. Record the purchase in the journal, identifying each lot's cost in a separate Land account. 

Note: When inputting a percentage value, do not include the % symbol, and round your answer to two decimal places (e.g., 50.35). Use the rounded values for calculations throughout the assessment.

AssetMarket ValuePercentage of Total ValueXTotal Purchase Price=Assigned Cost of Each Asset
Lot 1/=X=
Lot 2/=X=
Lot 3/=X=
Total        

Journal
DateDescriptionDebitCredit