Andrew Lupino went into business by purchasing a car lubrication station consisting of land, a building, and equipment. The seller's original asking price was $210,000. Lupino hired an appraiser for $2,000 to appraise the assets. The appraised valuations were:

Property	Assessed Value
Land	$38,000
Building	95,000
Equipment	57,000
Total	$190,000

After receiving the appraisal, Lupino offered $170,000 for the business. The seller refused this offer. Lupino then offered $180,000 for the business, which the seller accepted. Using the appraisal values as a guide, allocate the total purchase price of the car lubrication station to the Land, Building, and Equipment accounts.

Asset	Allocation of Purchase Price
Land	$Answer
Building	Answer
Machinery	Answer
Total	$Answer