Pina Inc. is a large multinational corporation with a number of subsidiaries located in countries all over the world. One of Pina's subsidiaries, Grouper Ltd., sold a piece of manufacturing equipment to another one of Pina's subsidiaries, Monty Inc. Pina owned 80% of Grouper and 65% of Monty. The equipment had been on Grouper's books at a carrying value of $119,600, and had a fair market value of $143,700. Monty paid $124,820 for the equipment. Both Grouper and Monty were in the business of selling manufactured products to their customers; the sale of the equipment was considered to be outside the normal course of both businesses. Identify what value should be used by both Grouper and Monty to record the sale/purchase of the equipment. Grouper to record the sale/purchase of the equipment at $ Monty to record the sale/purchase of the equipment at $