Blossom Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $$459,900.$ The estimated fair values of the assets are land $$87,600,$ building $$321,200,$ and equipment $$116,800.$ At what amounts should each of the three assets be recorded? $($Do not round intermediate calculations and round final answers to O decimal places eg$.58,971.)$

Land