Brief Exercise 10-6 Sarasota Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $321,300. The estimated fair values of the assets are land $61,200, building $224,400, and equipment $81,600. At what amounts should each of the three assets be recorded? (Round intermediate percentage calculations to 5 decimal places e.g. 18. and final answers to O decimal places, e.g. 5,275.) Recorded Amount Land Building Equipment