please thank you

Finley Company is looking for a new office location and sees a bulding with a fair value of $420,000. Finley also notices that much of the equipment in the existing building would be useful to its own operations. Finley estimates the fair value of the equipment to be $82.000. Finley offers to buy both the building and the equipment for $470,000, and the offer is accepted Determine the amounts Finley should record in the separate accounts for building and equipment. (Do not round intermediate calculations.)