Carla Carpets Inc. made a lump-sum purchase of several assets for a total price of $116,400. The assets purchased are as follows:

Building

Land

Machinery

Book Value

$49,500

37,600

24.200

$111,300

Fair Value

$63.700

42,900

19,500

$126,100

Carla Carpets Inc. made a lump-sum purchase of several assets for a total price of $116,400. The assets purchased are as follows: At what amount should each of the three assets be recorded? (Round intermediate calculations to 5 decimal places, e.g. 1.25124 and the final answer to 0 decimal places e.g. 58,971