Osborne Company acquired three machines for $200,000 in a package deal.The three assets together had a book value of $160,000 on the seller's books.An appraisal costing the purchaser $2,000 indicated that the three machines had the following market values (book values are given in parentheses):
Machine 1: $60,000 ($40,000)Machine 2: $80,000 ($50,000)Machine 3: $100,000 ($70,000)The three assets should be individually recorded at a cost of (rounded to the nearest dollar) 
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