Headland Carpets Inc. made a lump-sum purchase of several assets for a total price of $126,800. The assets purchased are as follows: Building Land Machinery Book Value Fair Value $58,900 $72,400 36,900 41,600 26,300 21,500 $122,100 $135,500 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 O decimal places eg. 58,971.) Asset Cost Building Land Machinery