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Mohave Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $333,900. The estimated fair values of the assets are land

Mohave Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $333,900. The estimated fair values of the assets are land $63,600, building $233,200, and equipment $84,800. At what amounts should each of the three assets be recorded?

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