Blank #1: For how much will the Land be recorded? Blank #2: For how much will the Building be recorded? Blank #3: For how much will the Land Improvements be recorded? Saber Paper Company purchases land, a building, and land improvements all in the same transaction. Saber Paper Company pays $178,000 for all three. According to a local expert, the fair market value of the land is 25% of the purchase price; the fair market value of the building is 60% of the purchase price; the land improvements are 15% of the purchase price. Blank # 1 Blank # 2 A/ Blank # 3 A/