On December $31,20$X$1,$ management of Plexion Corporation committed to a plan for selling an office building and its related equipment that were, prior to December $31,20$X$1,$ in productive use and classified as Non$-$Current Assets.Both assets are available for immediate sale.$•$ The building has a carrying amount $($i$.$e$.$ net book value$)$ of $$814,000$ and a fair value less cost to sell of $$914,000.•$ The equipment has a carrying amount $($i$.$e$.$ net book value$)$ of $$268,000$ and a fair value less cost to sell of $$214,000.$

Required: Calculate the amount that each asset will be reported at on the Statement of Financial Position and the amount of any gain or loss that will be reported in the Profit and Loss Statement for the year ended December $31,20$X$1.$ Note: Management expects to sell both assets in $20$X$2.$