Paar corporation bought 100 percent of kimmel, inc., on january 1, 2015. on that date, paar’s equipment (10-year life) has a book value of $382,500 but a fair value of $548,500. kimmel has equipment (10-year life) with a book value of $270,000 but a fair value of $432,000. paar uses the equity method to record its investment in kimmel. on december 31, 2017, paar has equipment with a book value of $267,750 but a fair value of $476,750. kimmel has equipment with a book value of $189,000 but a fair value of $412,800. what is the consolidated balance for the equipment account as of december 31, 2017?