CraneInc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $340,200. The estimated fair values of the assets are land $64,800, building $237,600, and equipment $86,400. At what amounts should each of the three assets be recorded?(Round intermediate percentage calculations to 5 decimal places e.g. 18.25124 and final answers to 0 decimal places, e.g. 5,275.)

Recorded Amount

Land$

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Building$

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Equipment$

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