I am not getting the correct answer for the building and equipment

Red Rock Bakery purchases land, building, and equipment for a single purchase price of $200,000. However, the estimated fair values of the land, building, and equipment are $105,000, $180,000, and $15,000, respectively, for a total estimated fair value of $300,000. Required: Determine the amounts Red Rock should record in the separate accounts for the land, the building, and the equipment Estimated Fair Value Allocation Percentage Amount of Basket Purchase Recorded Amount $ 35 % $ 200.000 S 70,000 es 60 % Land Building Equipment Total 105.000 180 000 15,000 300.000 200,000 200 000 5% 120,000 750 190,750 S $