Sweet Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $409,500. The estimated fair values of the assets are land $78,000, building $286,000, and equipment $104,000. At what amounts should each of the three assets be recorded? (Round intermediate percentage calculations to 5 decimal places e.g. 18.25124 and final answers to O decimal places, e.g. 5,275.) Recorded Amount Land Building $ Equipment