Maplewood Properties bought three lots in a subdivision

Maplewood Properties bought three lots in a subdivision for a lump-sum price. An independent appraiser valued the lots as follows: Lot Appraised Value 1 $72,000 384,000 24,000

Maplewood paid $265,000 in cash. Record the purchase in the journal,  identifying each lot's cost in a separate Land account. Round decimals to two places, and use the computed percentages throughout