Ming yue company pays $368,250 for real estate pluse $19,600 in

Ming Yue Company pays $368,250 for real estate pluse $19,600 in closing cost. The real estate consists of land appraised at $166,320; land improvements appraised at $55,440: and a building appraised at $174,240.  Allocate the total cost among the three purchased assets and prepare the journal entry to record the purchase.