Made a lump-sum purchase from a contractor at a total cash price of $1,800,000 for a building, land, land improvement, and five trucks. The estimated market values of the assets are building (12-year life, $120,000 salvage value), $890,000; land, $427,200; land improvement (10-year life), $249,200; and five trucks (5-year life,, no salvage value), $213,600. The company's fiscal year ends on December 31.Prepare a table to allocate the lump-sum purchase price to the separate assets purchased (round percents to the nearest 1%). Prepare the journal entry to record the purchase.