Problem: On 1/1/24, Big Corp. sold a machine for $810,000 to Little Corp., a wholly owned subsidiary. Big originally paid $1,000,000 for this machine, and on 1/1/24 it had an accumulated depreciation balance of $280,000. Big estimated a zero salvage value and depreciated the machine on the straight-line method over 25 years, a policy that Little Corp. continued. In Big Corp's 12/31/24 consolidated balance sheet, this machine should be included with a cost and accumulated depreciation of: