Shamrock inc, purchased land, a building, and equipment from Spamela Corporation for a cash payment of 5378,400 . The assets' estimated fair values are land $94,000, buidding $259,000, and equipment $120,000. At what aenounts should each of the three assets be recorded? FDo pot round intermedlate calculations Round final answers to 0 dedina places, es 5,275J