Alpha acquired 100% of Omega on 1/2/16 for $495,000 in cash. Following is a list of the Omegas assets, liabilities and equity, both book value and fair market value, at that date.

Account	Book Value	Fair market value
Cash	$11,000	$11,000
Accounts Receivable	$65,000	$60,000
PP&E (net)	$115,000	$150,000
Land	$250,000	$310,000
Accounts Payable	$52,000	$54,000
Common Stock	$104,000
Retained Earnings	$285,000

At the acquisition date, the differential was $ and the goodwill was $

The entry made by the parent on the acquisition date was to debit the account for and credit the account for

(c and e ask for account names)