Tamarisk Inc. purchased land, a building, and equipment from Spamela Corporation for a cash payment of $$419,400.$ The assets' estimated fair values are land

$$98,000,$ building $$256,000,$ and equipment $$112,000.$

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$.5,275.)$

Equipment $