Utah Inc. acquired all of the outstanding common stock of Trimmer Corp. on January 1, 2009. At that date, Trimmer owned only three assets and had no liabilities: Book Value: Inventory 36,000 Equipment (5 year life) 84,000 Building (10 year life) 120,000 Fair Value: Inventory 48,000 Equipment 60,000 Building 180,000 If Utah paid $300,000 in cash for Trimmer, what allocation should have been assigned to the subsidiary's Building account and its Equipment account in a December 31, 2011 consolidation