Metlock Inc. purchased land, a building, and equipment from \$pamela Corporation for a cash payment of $413,100. The assets' estimated fair values are land $97,000, building $242,000, and equipment $120,000. At what amounts should each of the three assets be recorded? (Do not round intermediate calculations. Roumd final anawars to 0 decimal ploces,es, 5,275.) Equipment