Fruit Company brought 100 percent of Crane Company on January 1, 2019. On that date, Fruit's financial statement was as follows:

Fruit book value fair value

Equipment(10yeard remaining life) $420,000 $520,000

Crane

Equipment (10years remaining life) $272,000 $400,000

Fruit uses the equity method to record its investment in Crane Company. On December 31 2021, Fruit has

Fruit. Book value. Fair value

Equipment(10year remaining life) $294,000 $445,200

Crane

Equipment(10year remaining life) $190,400 $357,000

What is the consolidated balances for the Equipment Account as of December 31, 2021