30 On December 31, 20X1. Par Inc reported total assets of $536,419, while Sub Corp reported total assets of $107,281. The fair values of Sub's assets and liabilities on the same date were $133,745 and $30,755 respectively. On the morning of January 1, 20x2. Par agreed to acquire 100% of Sub for a total value of $178,804 by paying cash. On the consolidated balance sheet immediately after the acquisition, what should be the total assets reported by the combined entity? out of uestion O a. $595,533 O b. $567,174 Oc. $581,353 d. $623,891 O e. $609,712