Finley Company is looking for a new office location and sees a building with a fair value of $420,000. Finley also notices that much of the equipment in the existing bullding would be useful to its own operations. Finley estimates the fair value of the equipment to be $82.000. Finley offers to buy both the bullding and the equipment for $470,000, and the offer is accepted. Determine the amounts Finley should record in the separate accounts for buliding and equipment. (Do not round intermediate colculations.)