Perry Company acquires 100% of the stock of Hurley Corporation on January 1, 2012, for $3,800 cash. As of that date Hurley has the following trial balance

debit credit

cash 500

account receivable 600

inventory 800

buildings (5year life)1500

equipment (2year life)1000

land 900

acccount payable 400

long term liabilities( due12/31/15)1800

common stock 1000

additional paid in capital 600

retained earning 1500

total 5300 5300

net income and dividends reported by hurley for 2012 and 2013 follow

2012 2013

net income 100 120

dividends 30 40

the fair value of hurley ' net asset that differ from their book value listed below

fair value

inventory 900

building 1200

equipment 1250

land 1300

long term liabililties 1700

Any excess of consideration transferred over fair value of net assets acquired is considered goodwill with an indefinite life. FIFO inventory valuation method is used.

(1)comput the amount of hurley's equipment that would be reported in a december 31,2013, consolidated balance sheet

(2)compute the amount of hurley's building that would be reported in a december 31,2012, consolidated balance sheet