Heidel Co Paid $750,000 Cash to Buy the Plant Assets of of Rogers

Heidel Co. paid $750,000 cash to buy the plant assets of Rogers Co. which went out of business. An independent appraiser assigned the following values to the assets acquired:
$\begin{array}{|l|r|}\hline \text { Land } & \$ 522,000 \\\hline \text { Building } & 243,000 \\\hline \text { Equipment } & 135,000 \\\hline \text { Total } & \$ 900,000 \\\hline\end{array}$ Prepare Heidel's journal entry to record the acquisition of these assets.