Answer :
Answer and Explanation:
Appraised value Percent of Total Appraised
1. Land $192,000 45%
2. Land Improvements $72,000 10%
3. Building $216,000 45%
Total $440000 100%
X Total cost of acquisition = Apportioned cost
1. $352,755 $158,739.75
2. $352,755 $35,275.5
3. $352,755 $158,739.75
total $352,755
general journal debit credit
building 158,739.75
land 35,275.5
land improvements 158739.75
cash 352,755