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Finley Company is looking for a new office location and sees a building with a fair value of $ 7 4 0 , 0 0

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.
\table[[Building,],[Equipment,],[Total,]]
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