In January 1981, Norman bought a freehold building for use in his business at a cost of

£120,000. The building had a market value on 31 March 1982 of £125,000. In June 2013 he sold the building for £875,000 and in August 2013 he spent £720,000 on buying another building for use in his business. This bu ilding was sold in December 2017 for

£730,000. Compute the gains arising on the disposal of each building (assuming that Norman claims roll-over relief).