Cold Stone Bakery purchases land, building, and equipment for a single purchase price of $$360,000.$ However, the estimated fair values of the land, building, and equipment are $$115,000,$ $$253,000,$ and $$92,000,$ respectively, for a total estimated fair value of $$460,000.$

Required:

Determine the amounts Cold Stone should record in the separate accounts for the land, the building, and the equipment.