Shamrock Inc. purchased land, a building, and equipment from Spamela Corporation for a cash payment of $408,600. The assets' estimated fair values are land $95,000, building $250,000, and equipment $109,000. At what amounts should each of the three assets be recorded? (Do not round intermediate calculations. Round final answers to 0 decimal places, e.g. 5,275.) Land Building $ Equipment $ Attempts: 0 of 1 used