Marin Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $359,100. The estimated fair values of the assets are land $68,400, building $250,800, and equipment $91,200. At what amounts should each of the three assets be recorded?

Marin Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $359,100. The estimated fair values of the assets are land $68,400, building $250,800, and equipment $91,200. At what amounts should each of the three assets be recorded? (Round intermediate percentage calculations to 5 decimal places e. g. 18.25124 and final answers to 0 decimal places, e. g. 5,275.) Recorded Amount Land Building $_' Equipment $_