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 $430,000 and a fair value of $609,000. Nashville has equipment with a book value of $336,500 and a fair value of $441,500. 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?