Sage Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $403,200. The estimated fair values of the assets are land $76,800, building $281,600, and equipment $102,400. 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.)