Shamrock Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $346,500. The estimated fair values of the assets are land $66,000, building $242,000, and equipment $88,000. 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 O decimal places, eg. 5,275) Recorded Amount Land S Building $ Equipment $