Crawford Corporation acquires Nashville, Inc. The parent pays more for it than fair value of the subsidiary's net assets. On the acquisition date, Crawford has equipment with a book value of $454,000 and fair value of $621,000. Nashville has equipment with a book value of $340,000 and a fair value of $406, 500. Nashville is going to use push-down accounting. Immediately after the acquisition, what amounts in the Equipment account appear on Nashville's separate balance sheet and on the consolidated balance sheet? $406, 500 and $1, 027, 500. $340,000 and $794,000. $406, 500 and $860, 500. $340,000 and $961,000