Kingbird inc, purchased land, bulinge, and equ pment from Lzguna Corporation for a cash payment of g44/300: Ihe estinareo itar values of the assets are land $85,200, bulding $312,400, and equipment $113,600. At what amounts should each of the three assets be recorded? (Do not round intermediate calculations and round final answers to 0 decimal places eg. 58.971 .)