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If Utah Paid $300,000 in Cash for Trimmer, What Allocation

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If Utah paid $300,000 in cash for Trimmer, what allocation and amortization should have been assigned to the subsidiary's Building account and its Equipment account in a December 31, 2018 consolidation?

Recognize the processes and outcomes associated with continental collisions, including melting and volcanism.
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Understand the formation and characteristics of ophiolites and how they compare to oceanic and continental crust.
Describe the composition and characteristics of basaltic and felsic magmas and their distribution across different geologic settings.

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