Coronado Inc purchased land, building, and equipment from Laguna Corporation for a cash payment of $$390,600.$ The estimated fair values of the assets are land $$74,400,$ building $$272,800,$ and equipment $$99,200.$ At what amounts should each of the three assets be recorded? $($Do not round intermediate calculations and round final answers to $0$ decimal places e$.58,971.)$

Land

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