Poar Corporation bought 100 percent of Kimmel, Inc., on January 1, 2018. On that date, Paar's equipment (10-year remaining life) has a book value of $472,500 but a fair value of $629,500. Kimmel has equipment (10-year remaining life) with a book value of $283,000 but a fair value of $440,000. Paar uses the equity method to record its investment in Kimmel. On December 31, 2020, Paar has equipment with a book value of $330,750 but a fair value of $530,250. Kimmel has equipment with a book value of $198,100 but a fair value of $409,100. What is the consolidated balance for the Equipment account as of December 31, 2020? Multiple Choice $528,850 $685,850 O $239,350 $638,750