Larkspur Inc. purchased land, a building, and equipment from Spamela Corporation for a cash payment of $418,500. The assets' estimated fair values are land $94,000, building $257,000, and equipment $114,000. At what amounts should each of the three assets be recorded? (Do not round intermediate calculations. Round final answers to 0 decimal places, e.g. 5,275.)

Land		$enter a dollar amount rounded to 0 decimal places Incorrect answer
Building		$enter a dollar amount rounded to 0 decimal places Incorrect answer
Equipment		$enter a dollar amount rounded to 0 decimal places Correct answer