Sweet Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $415,800. The estimated fair values of the assets are land $79,200, building $290,400, and equipment $105,600. At what amounts should each of the three assets be recorded? (Round intermediate percentage calculations to S decimal places e.g. 18.25124 and final answers to d decimal places, e.g. 5,275.) Recorded Amount Land Building Equipment Pina Company obtained land by issuing 3,160 shares of its $20 par value common stock. The land was recently appraised at $162,610. The common stock is actively traded at $50 per share. Prepare the journal entry to record the acquisition of the land. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is requlred select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit