On April $12,2023,$ Prism Ltd$.,$ a camera lens manufacturer, paid cash of $$561,800$ for real estate plus $$30,300$ cash in closing costs. The real estate included land appraised at $$198,990$; land improvements appraised at $$66,330$; and a building appraised at $$337,680.$

$\backslash$table$[[,($a$),($b$),($c$)],[,,$Ratio of Individual Appraised Value to$,$Cost Allocation$],[$PPE Asset,Appraised,Total Appraised Value,$($b$)$ Total Actual$],[,$Values,$($a$)$ Total Appraised Value,Cost$]]$

Present the journal entry to record the purchase. $($Do not round intermediate calculations. Round the final answers to the nearest whole dollar.$)$