Marigold Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $$340,200.$ The estimated fair

values of the assets are land $$64,800,$ building $$237,600,$ and equipment $$86,400.$ At what amounts should each of the three assets be

recorded? $($Do not round intermediate calculations and round final answers to $0$ decimal places e$.$g$.58,971.)$

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