5. Larissa Company acquired Tara Inc. on January 1, 2016. On January 1, 2016 all of Tara's assets and liabilities had fair values equal to book value except for the following: land was undervalued by $30,000 buildings were overvalued by $45,000 (20-year remaining useful life) equipment was undervalued by $90,000 ( 5 -year remaining useful life) In addition, Tara had internally developed a customer list with an appraised value of $150,000 and a 10-year remaining useful life. Larissa originally acquired Tara at the fair value of its net identifiable assets that equaled $1,050,000. The following are selected accounts for Larissa Company and Tara, Inc. as of December 31, 2020 (Larissa' Investment in Tara and Equity in Tara's Income accounts have been omitted). Credit balances are indicated by parentheses: a.) Determine the proper December 31,2020 consolidated totals for each of the following accounts (show your work/computations: ) Assume Larissa uses the enuitu