Crawford Corporation acquires Nashville, Inc. The parent pays more for it than the fair value of the subsidiarys net assets. On the acquisition date, Crawford has equipment with a book value of $425,000 and a fair value of $624,000. Nashville has equipment with a book value of $333,500 and a fair value of $418,500. Nashville is going to use push-down accounting. Immediately after the acquisition, what amounts in the Equipment account appear on Nashvilles separate balance sheet and on the consolidated balance sheet?

$418,500 and $843,500.

$333,500 and $758,500.

$418,500 and $1,042,500.

$333,500 and $957,500.