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Sunland Inc. purchased land building, and equipment from Laguna Corporation for a cash payment of $396,900. The estimated tair values of the assets are land $75,600, building $277.200, and equipment $100,800. At what amounts should each of the three assets be recorded? (Round intermediate percentage calculations to 5 decimal places eg. 18.25124 and final answers to decimal places, eg. 5,275.) Recorded Amount Land S Building $ $ Equipment