Ayayai Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $365,400. The estimated fair values of the assets are land $69,600, building $255,200, and equipment $92,800. At what amounts should each of the three assets be recorded? (Round intermediate percentage calculations to 5 decimal places eg. 18.25124 and final answers to decimal places, eg,5,275.) Recorded Amount Land $ Building $ $ Equipment