Willkom Corporation buys 100 percent of "S" Co:on January 1, 2005, at a price in excess of the subsidiary,s fair value. On the date, Willkom's equipment (10-year life) has a book value of $300000 but affair value of $400000. S co: has equipment(10-year life) with a book value of $200000 but a fair value of $300000. Willkom uses the partial equity method to record in investment in S co: on Dec 31st 2007, Willkom has eqipment with a book value of$210000 but a fair value of $330000 S co: has equipment with a book value of $140000 but a fair value of $270000. What is the consolidated balance for the eqipment account as of December 31st,2007?

600000