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View Policies Current Attempt in Progress Crane Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $ 3 2 1

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Crane Inc. purchased land, building, 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 $81,600. At what amounts should each of the three assets be recorded? (Do not round intermediate calculations and round final answers to 0 decimal places e.g.58,971.)
\table[[,,Recorded Amount],[Land,$,],[Building,$,],[Equipment,$,]]
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