Lenny Industries purchases a group of assets from Ted Industries on March 31st. The group of assets consists of a Machine, Land, and a Building. The table below presents Ted recorded book values of the assets and the asset's current fair value. Lenny Industries purchased the group of assets for $600,000. What is the amount that Lenny Industries will debit the Machine account on March 31st?

Asset Machine Land Building

Book Value (Oscorp) 240,000 150,000 210,000

Fair Value 350.000 210,000 140,000