P16-A2 Darnell Air Corp. paid $289,000 to acquire all the common stock of Royal Dutch, Inc., and Royal Dutch owes Darnell Air 581,000 on a note payable. Immediately after the pur- chase on June 30, 20X3. the two companies' balance sheets were as follows: C S Darnell Air Corp. Royal Dutch, Inc. Assets Cash Accounts receivable, net. Note receivable from Royal Dutch. Inventory.. Investment in Royal Dutch. Plant assets, net. Total Liabilities and Stockholders' Equity Accounts payable.. Notes payable... Other liabilities. Common stock. Retained earnings Total $ 24.000 91.000 81,000 145,000 289.000 178,000 $808.000 $ 57,000 177,000 $ 20,000 65,000 214,000 219,000 $518,000 $ 49,000 149,000 129,000. 31,000. 297,000 173.000 148.000 116,000 $808,000 $518,000 Required Prepare the consolidated balance sheet for Darnell Air Corp. (It is sufficient to complete a consolidation work sheet.)