Current Attempt in Progress Blossom Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $371,700. The estimated fair values of the assets are land $70,800, building $259,600, and equipment $94,400. 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 decimal places, eg. 5,275.) Recorded Amount Land Building $ Equipment $ Save for Later