Buffalo Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $$277,200.$ The estimated fair

values of the assets are land $$51,200,$ building $$192,000,$ and equipment $$76,800.$ At what amounts should each of the three assets be

recorded? $($Round intermediate percentage calculations to $1$ decimal place e$.$g$.18\mathrm{.}25124$ and final answers to $0$ decimal places, e$.$g$.5,275.)$

Recorded Amount

Land $

Building $

Equipment $