Sweet Co. purchased for $2,196,000 property that included both land and a building to be used in operations. The seller's book value was $327,000 for the land and $959,000 for the building. By appraisal, the fair value was estimated to be $701,036 for the land and $1,802,664 for the building. At what amount should Sweet report the land and the building at the end of the year? (Round intermediate calculations to 5 decimal places, e.g. 1.25124 and final answers to 0 decimal places e.g.58,971. Cost allocated to land Cost allocated to building s