Flint Carpets Inc. made a lump-sum purchase of several assets for a total price of $132,000. The assets purchased are as follows: Book Value Fair Value Building $60,400 $75,800 Land 41,500 46,500 Machinery 25,100 20,300 $127,000 $142,600 At what amount should each of the three assets be recorded? (Round intermediate calculations to 5 decimal places, e.g. 1.25124 and the final answer to 0 decimal places e.g. 58,971 .) Asset Cost Building $ Land $ Machinery $