A plant facility consisting of land and building was acquired from Mana's company in exchange for 20,000 shares of Hasbro's common stock. On aquisition date Hasbro's stock had a closing market price of $37 per share. The plant facility was carried on Mana's books at $110,000 for land and $320,000 for the building on exchange date. Current appraised values are $230,000 for the land and $690,000 for the building. Prepare a detailed analysis on the balance sheet for this exchange. Do I need to look at the book value for this, or is that irrelavent information?