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Flounder Carpets Inc. made a lump-sum purchase of several assets for a total price of $127,500. The assets purchased are as follows: Building Land Book Value Fair Value $57,200 $73,300 38,300 43,700 27,500 22,700 $123,000 $139,700 Machinery At what amount should each of the three assets be recorded? (Round intermediate calculations to 5 decimal places, e.g. 1.25124 and the final answer to O decimal places e.g. 58,971.) Asset Cost Building " 57200 Land " 38300 Machinery " 22700