Adjusted trial balances for Pop and Son Corporations at December 31, 2016, are as follows (in thousands):

	Pop	Sun
Debits
Current assets	$1,920	$800
Plan assets-net	4000	2400
Investment in Son	3360	-------
Cost ofsales	2400	2400
Other Expenses	800	400
Dividends	400	-------
	12800	6000
Credits
Liabilities	3600	1680
Capital stock	2400	400
Retained earnings	2720	720
Sales	4000	3200
Income from Son	160	-------
	12880	6000

	Pop purchased all the stock of Son for $3,200,000 cash on January 1, 2016, when Sons stock- holders equity consisted of $400,000 capital stock and $720,000
	retained earnings. Sons assets and liabilities were fairly valued except for inventory that was undervalued by $160,000 and sold in
	2016, and plant assets that were undervalued by $320,000 and had a remaining useful life of four years from the date of the acquisition.

Required:
Prepare a consolidated balance sheet for Pop Corporation and Subsidiary at December 31, 2016