Finley Co. is looking for a new office location and sees a building with a fair value of $400,000. Finley also notices that much of the equipment in the existing building would be useful to its own operations. Finley estimates the fair value of the equipment to be $80,000. Finley offers to buy both the building and the equipment for $450,000, and the offer is accepted. Determine the amounts Finley should record in the separate accounts for building and equipment. (Do not round intermediate calculations.) Building Equipment Total $ Granite Stone Creamery sold ice cream equipment for $13,600. Granite Stone originally purchased the equipment for $84,000, and depreciation through the date of sale totaled $68,000. What was the gain or loss on the sale of the equipment? Sale amount Less: Cost of the ice cream equipment Book value