Finley Company is looking for a new office location and sees a building with a fair value of $$740,000.$ 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

$$114,000.$ Finley offers to buy both the building and the equipment for $$790,000,$ and the offer is accepted.

Determine the amounts Finley should allocate to the separate accounts for building and equipment.

Note: Do not round intermediate calculations.