B. Atman Company purchases R. Obin, Incorporated on January 1 of the current year for more than the fair value of R. Obin's net assets. On that date, the following values exist B. Atman Company Fair Value $ 500,000 R. Obin, Incorporated Fair Value $ 700,000 $ 450,000 $ 350,000 Book Value $ 200,000 $ 250,000 Push-down accounting is used. Immediately after the acquisition, what amounts in the equipment account appear on R. Obin's balance sheet and on the consolidated balance sheet? Book Value Building $ 400,000 Equipment $ 500,000 Multiple Choice $250,000 and $750,000 $250,000 and $850,000 $350,000 and $850,000 $350,000 and $800,000 STENOM and ann G