47. Determining ending balances of accounts on the consolidated balance sheet Common Assume that the parent company acquires its subsidiary by exchanging 75,400 shares of its Snock, with a fair value on the acquisition date of 530 per share, for all of the outstanding voking shares of the investee. In its analysis of the investee and liabilities at an amount equaling their book values except for a building that is undervalued by $4so,000, an unrecorded License Agreement with a fair value of $230,000, and an unrecorded Cus tomer List owned by the subsidiary with a fair value of $120,000. Any further discrepancy the purchase price and the book value of the subsidiary's Stockholders Equity is attributed to expected synergies to be realized by the consolidated company as a result of the acquisition. company, the parent values all of the subsidiary's assets a Given the following acquisition-date balance sheets of the parent and subsidiary, at what amounts will each of the follow ing be reported on the consolidated balance sheet I. Accounts Receivable 2. Equity Investment 3. PPE, net 4. Goodwill 5. Common Stock 6. APIC 7. Retained Earnings