Cold Stone Bakery purchases land, building, and equipment for a single purchase price of $$520,000.$ However, the estimated fair values of the land, building, and equipment are $$186,000,$$$372,000,$ and $$62,000,$ respectively, for a total estimated fair value of $$620,000.$

Required:

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

$\backslash$table$[[,$Estimated Fair Value,$\backslash$table$[[$Allocation$],[$Percentage$]],\backslash$table$[[$Amount of Basket$],[$Purchase$]],\backslash$table$[[$Recorded$],[$Amount$]]],[$Land$,,\%,,],[$Building$,-,\%,,],[$Equipment$,,\%,,],[$Total$,$$$,,,$$