Astor Corporations balance sheet at January 1, 20X7, reflected the following balances:

Assets						Liabilities and Stockholders Equity
Cash & Receivables		$	80,000			Accounts Payable		$	40,000
Inventory			120,000			Income Taxes Payable			60,000
Land			70,000			Bonds Payable			200,000
Buildings & Equipment (net)			480,000			Common Stock			250,000
						Retained Earnings			200,000
Total Assets		$	750,000			Total Liabilities & Stockholders Equity		$	750,000

Phel Corporation, which had just entered into an active acquisition program, acquired 100 percent of Astors common stock on January 2, 20X7, for $576,000. A careful review of the fair value of Astors assets and liabilities indicated the following:

	Book Value				Fair Value
Inventory		$	120,000			$	140,000
Land			70,000				60,000
Buildings & Equipment (net)			480,000				550,000

Assume the book values of Phels Inventory, Land, and Buildings and Equipment accounts are $300,000, $85,000, and $1,200,000, respectively.

Required:

Compute the appropriate amount to be included in the consolidated balance sheet immediately following the acquisition for each of the following items: