Finley Company is looking for a new office location and sees a building with a fair value of $660,000. Finley also notices that much of the equipment in the existing bullding would be useful to its own operations. Fintey estimates the fair value of the equipment to be $106,000. Finley offers to buy both the bullding and the equipment for $710,000, and the offer is accepted. Determine the amounts Finley should reccord in the separate accounts for building and equipment. (Do not round intermediate calculations.) Finley Company is looking for a new office location and sees a building with a fair value of $660,000. Finley also notices that much of the equipment in the existing bullding would be useful to its own operations. Fintey estimates the fair value of the equipment to be $106,000. Finley offers to buy both the bullding and the equipment for $710,000, and the offer is accepted. Determine the amounts Finley should reccord in the separate accounts for building and equipment. (Do not round intermediate calculations.)