Pearl Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $422,100. The estimated fair values of the assets are land $80,400, building $294,800, and equipment $107,200. 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		$enter a dollar amount rounded to 0 decimal places
Building		$enter a dollar amount rounded to 0 decimal places
Equipment		$enter a dollar amount rounded to 0 decimal places