Brielle Phan, Attorney at Law purchased an office building with the accompanying land for $1,350,000. The latest tax assessment records value this property as follows: Land at $414,655 and Building at $578,113.

How will Brielle allocate the cost of this property on the books of her law firm?  Round percents to two decimal places, and final answer to the nearest dollar.

Cost allocated to Land:  $
Cost allocated to Building:  $