Cheyenne Carpets Inc. made a lump-sum purchase of several assets for a total price of $121,200. The assets purchased are as follows: Building Land Machinery Book Value $55,300 36,100 25,100 $116,500 Fair Value $69,400 40,700 20,400 $130,500 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 decimal places e.g. 58,971.) Asset Cost Building $ Land $ Machinery $