Answers are given but I don't understand why you subtract 20 from both answers? can someone explain it

Balance sheets for Fort Corporation and Steele Company on December 31, 2008, before acquisition, are as follows: Fort Steele Cash and Receivables $ 700,000 $240,000 Inventory 720,000 320,000 Land 110,000 60,000 Buildings and Equipment (net) 510,000 160,000 Total $2.040.000 $780.000 Current Payables $ 140,000 60,000 Long-term Payables 420,000 320,000 Common Stock 600,000 200,000 Retained Earnings 880,000 200,000 Total $2,040.000 $780.000 Note that Steele owed Fort $20,000 on account on 12/31; this amount is reflected in the above balances. Fort Corporation acquired 80 percent of Steele Company's outstanding stock for $450,000 cash on January 1, 2009. On that date, the fair value of Fort's depreciable assets was $600,000 and the fair value of Steele's depreciable assets was $280,000. a A) a 5. Based on the information given above, what amount of total assets will be reported in a consolidated balance sheet prepared immediately following the combination? $2,512,500. B) $2,930,000. C) $2,950,000 $3,020,000 6. Based on the information given above, what amount of total liabilities will be reported in a consolidated balance sheet prepared immediately following the combination? $825.000 B) $845,000 $920,000. D) $940,000. A)