Vaughn 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? (Do not round intermediate calculations and round final answers to 0 decimal places es. 58,971 ) Vaughn 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? (Do not round intermediate calculations and round final answers to 0 decimal places es. 58,971 )