Sarasota Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $466,200. The estimated fair values of the assets are land $88,800, building $325,600, and equipment $118,400. At what amounts should each of the three assets be recorded? (Round intermediate percentage calculations to 5 decimal places eg. 18.25124 and final answers to decimal places, eg. 5,275.) Recorded Amount Land $ Building $ Equipment $