on january 1, 2009, turner inc., reports net assets of $480,000 although a building (with a 10 year life) having a book value of $260,000 is now worth $300,000. Plaster corporation pays $540,000 on that date for a 90 percent ownership in Turner. On December 31, 2011, Turner reports a building account of $182,000 and Plaster reports a building account of $510,000. What is the consolidated balance of the building account