Brief Exercise 10-6 Sage Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $415,800. The estimated fair values of the assets are land $79,200, building $290,400, and equipment $105,600. At what amounts should each of the three assets be recorded? (Round intermediate percentage calculations to 5 decimal places e.g. 18.25124 and final answers to 0 decimal places, e.g. 5,275.) Recorded Amount Land Building Equipment