Please I need answer for the 2 questions. Thank youuu

Marigold Corp. purchased the assets of Cullumber Company at an auction for $5765000. An independent appraisal of the fair value of the assets is listed below: Land $1885000 Building 2870000 Equipment 2140000 Trucks 3390000 Assuming that specific identification costs are impracticable and that Marigold allocates the purchase price on the basis of the relative fair values, what amount would be allocated to the Trucks? $1900180 $3446500 $3390000 $2870000 Crane Company purchased a depreciable asset for $583000 on April 1, 2018. The estimated salvage value is $61000, and the estimated total useful life is 5 years. The straight-line method is used for depreciation. What is the balance in accumulated depreciation on May 1, 2021 when the asset is sold? $243600 O $278400 $321900 O $287100