On January 1, 2011, Marshall Company acquired 100 percent of the outstanding common stock of Tucker Company

On January 1, 2011, Marshall Company acquired 100 percent of the outstanding common stock of Tucker Company. To acquire these shares, Marshall issued $200,000 in long-term liabilities and 20,000 shares of common stock having a par value of $1 per share but a fair value of $10 per share. Marshall paid $30,000 to accountants, lawyers, and brokers for assistance in the acquisition and another $12,000 in connection with stock issuance costs.
Prior to these transactions, the balance sheets for the two companies were as follows:

Marshall Company
Book Value Tucker Company
Book Value
Cash $ 60,000 $ 20,000 
Receivables 270,000 90,000 
Inventory 360,000 140,000 
Land 200,000 180,000 
Buildings (net) 420,000 220,000 
Equipment (net) 160,000 50,000 
Accounts payable (150,000) (40,000) 
Long-term liabilities (430,000) (200,000) 
Common stock—$1 par value (110,000) 
Common stock—$20 par value (120,000) 
Additional paid-in capital (360,000) 0 
Retained earnings, 1/1/11 (420,000) (340,000) 

In Marshall’s appraisal of Tucker, it deemed three accounts to be undervalued on the subsidiary’s books: Inventory by $5,000, Land by $20,000, and Buildings by $30,000. Marshall plans to maintain Tucker’s separate legal identity and to operate Tucker as a wholly owned subsidiary.

(a) 
Determine the amounts that Marshall Company would report in its postacquisition balance sheet. In preparing the postacquisition balance sheet, any required adjustments to income accounts from the acquisition should be closed to Marshall’s retained earnings. (Input all amounts as positive values. Omit the "$" sign in your response.)

Consolidated
Totals
Cash $ 
Receivables 
Inventory 
Land 
Buildings 
Equipment 

Total assets $ 

Accounts payable $ 
Long-term liabilities 
Common stock 
Additional paid-in capital 
Retained earnings 

Total liabilities and equity $