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Splish Brothers Inc. purchased land, a building, and equipment from Spamela Corporation for a cash payment of $$419,400.$ The assets'

estimated fair values are land $$96,000,$ building $$256,000,$ and equipment $$114,000.$

At what amounts should each of the three assets be recorded? $($Do not round intermediate calculations. Round final answers to $0$ decimal

places, e$.$g$.5,275.)$

Land $

Building $,$$

Equipment $