Specialist Corporation purchased three new pieces of equipment at a total cost of $413,000.

The appraised values of the individual pieces of equipment were as follows:

Equipment 1	$136,880
Equipment 2	$108,560
Equipment 3	$226,560

What amounts should be recorded as the cost for each of the pieces of equipment in Classic Specialist's accounts?

What amounts should be recorded as the cost for each of the pieces of equipment in Classic Specialist's accounts?

			Cost to record
	Equipment 1
	Equipment 2
	Equipment 3