Cullumber Inc, purchased land, building, and equipment from Laguna Corporation for a cash payment of $434,700. The estimated fair values of the assets are land $82,800, building $303,600, and equipment $110,400. At what amounts should each of the three assets be recorded? (Round intermediate percentage calculations to 5 decimal places es. 18.25124 and final answers to 0 decimal places, e.s. 5, 275.) eTextbook and Media Attempts: 0 of 2 used Using multiple attempts will impact your score. 20% score reduction after attempt 1