Willkom Corporation bought 100 percent of Szabo Inc. on January 1 2009 at a price in excess of the subsidiary’s fair value. On that date Willkom’s equipment (10 year life) has a book value of $300 000 but a fair value of $400 000. Szabo has equipment (10-year life) with a book value of $200 000 but a fair value of $300 000. Willkom uses the partial equity method to record its investment in Szabo. On December 31 2011 Willkom has equipment with a book value of $210 000 but a fair value of $330 000. Szabo has equipment with a book value of $140 000 but a fair value of $270 000. What is the consolidated balance for the Equipment account as of December 31 2011?