Crown acquired some land for the purpose of building a new storage facility for its large equipment. The following costs related to these plant assets were incurred in in 20Y3: Land purchase price - $150,000 Real estate brokers commission on the sale of the land - $4,000 Land title transfer fees - $500 Cost to remove an old building that existed on the land - $8,000 Construction costs related to the new building - $330,000 Installation of a sprinkler system around the new building - $5,000 Installation of a parking lot in front of the new building - $10,000 What value should Crown record for the land and the new building? Include appropriate commas and no dollar signs (e.g. 1,000).

Land :

Building: