This a short question but I need to known the process in the solution

thanks

'd Course Card for Bronx Community College PRINTER VERSION . BACK NEX waver ba pactaid and boldno, and equipment from Laguna Corporation for a cash payment of $321,300. The estimated fair values of the assets are land $61,200, building $224,400, and equipment 101 101 Mate seventy should each of the three assets be recorded? (Round intermediate percentage calculations to 5 decimal places e.g. 18.25124 and final answers to 0 decimal places, e.g. remind Amount Question Attempts: 0 of 3 used SAVE FOR LATER SUBMIT ANSWER O e ? ~ ( 4) ENG 10:32 PM hp 4/23/2020