Record the lump$-$sum purchase of a facility based on the following information:

The company paid $$3\mathrm{.}7$ million to acquire the facility which was appraised by a third party with the following marketvalues. Iand $$2,016\mathrm{.}0003.$ building $$1,224,000,$ and land improvements $$360,000.$

Enter your journal entry for the purchase of this facility in this for $($enter account name$)$ followed by amount. Do not include your calculations.