Whispering Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $$384,300.$ The estimated fair

values of the assets are land $$73,200,$ building $$268,400,$ and equipment $$97,600.$ 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$.58,971.)$

Recorded Amount

Land

$

Building

$

Equipment

$

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