Yvonne and Simon form Ion Corporation. Yvonne transfers equipment (basis of $180,200 and fair market value of $270,300). Simon invests $216,240 of cash. They each receive 100 shares in Ion Corporation, worth $216,240, but Yvonne also receives $54,060 of cash from Ion.

Calculate Ion Corporation's basis in the equipment and determine Yvonne and Simon's basis in the Ion stock. Ion Corporation has a basis of $234260 in the equipment. Yvonne has a basis of $______________ for her stock and Simon has a basis of $216,240 for his stock.