Tamarisk Inc. purchased land, a building, and equipment from Spamela Corporation for a cash payment of $407,700. The assets estimated fair values are land $94,000, building $240,000, and equipment $119,000.

At what amounts should each of the three assets be recorded? (Do not round intermediate calculations. Round final answer to 0 decimal places, e.g.5,275.)

Land		$enter a dollar amount
Building		$enter a dollar amount
Equipment		$enter a dollar amount