A company purchases land, building, and equipment for a single purchase price of $$240,000.$ However, the estimated fair values of

the land, building, and equipment are $$85,000,$$$187,000,$ and $$68,000,$ respectively, for a total estimated fair value of $$340,000.$

Required:

Determine the amounts the company should record in the separate accounts for the land, the building, and the equipment.