Finley Company is looking for a new office location and sees a building with a fair value of $$540,000.$ Finley also notices that much of the equipment in the existing building would be useful to its own operations. Finley estimates the fair value of the equipment to be $$94,000.$ Finley offers to buy both the building and the equipment for $$590,000,$ and the offer is accepted.$$Determine the amounts Finley should record in the separate accounts for building and equipment.$($Do not round intermediate calculations.$)$Q