Splish Co$.$ purchased for $$2,772,000$ property that included both land and a building to be used in operations. The seller's book value was $$378,000$ for the land and $$1,134,000$ for the building. By appraisal, the fair value was estimated to be $$630,000$ for the land and $$2,520,000$ for the building. At what amount should Splish report the land and the building at the end of the year? $($Do not round intermediate calculations and final answers to $0$ decimal places e$.$g$.58,971.)$

Cost allocated to land

$

Cost allocated to building

$