Yvonne and Simon form Ion Corporation. Yvonne transfers equipment (basis of $185,800 and fair market value of $278,700). Simon invests $222,960 of cash. They each receive 100 shares in Ion Corporation, worth $222,960, but Yvonne also receives $55,740 in cash from Ion.

Ion Corporation has a basis of $????? in the equipment. Yvonne has a basis of $????? for her stock and Simon has a basis of $????? for his stock.