Yvonne and Simon form Ion Corporation. Yvonne transfers equipment with a basis of $423,800 and fair market value of $635,700 to Ion Corporation. Simon invests $508,560 of cash. They each receive 100 shares in Ion Corporation worth $508,560, but Yvonne also receives $127,140 in 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 $[ ] in the equipment. Yvonne has a basis of $[ ] for her stock and Simon has a basis of $[ ] for his stock.