A company acquired an office building on three acres of land for a lump-sum price of $2,400,000. The building was completely equipped. According to independent appraisals, the fair values were $1,400,000, 5680,000, and $520,000 for the building. land, and equipment, respectively. At what amount would the company record the equipment? 480.000 520,000 800,000 320.000