Treadway Corporation acquires Hooker, Inc. The parent pays more for it than the fair value of the subsidiary's net assets. On the acquisition date, Treadway has equipment with a book value of $420,000 and a fair value of $530,000. Hooker has equipment with a book value of $330,000 and a fair value of $390,000. Hooker is going to use push-down accounting. Immediately after the acquisition, what amounts in the Equipment account appear on Hooker's separate balance sheet and on the consolidated balance sheet?
a) $390,000 and $920,000.
b) $330,000 and $750,000.
c) $330,000 and $860,000.
d) $390,000 and $810,000.