Master inc purchased land, building, and equipment for a cash payment of $640,000. The estimated fair values of the assets are land $148,500, building $364,500 and equipment $162,000. at what amounts would each asset be recorded?

A. Land 148,500, Building 364,500, Equipment 162,000

B. Land 200,000, Building 200,000, Equipment 200,000

C. Land 140,800, Building 345,600, Equipment 153,600

D. Land 113,500, Building 364,500, Equipment 162,000