Nash Carpets Inc. made a lump-sum purchase of several assets for a total price of $122,900. The assets purchased are as follows:

Book Value Fair Value

Building $51,900 $68,000

Land 43,300 48,600

Machinery 23,000 18,500

$118,200 $135,100

At what amount should each of the three assets be recorded? (Round intermediate calculations to 5 decimal places, e.g. 1.25124 and the final answer to 0 decimal places e.g. 58,971.)

Asset Cost

Building $

Land $

Machinery $