At the beginning of fiscal 2014, Standard Rate Company acquired a small savings and loan association for $68 million. Before this investment, Standard Rate Company had assets of $200 million, liabilities of $100 million, and shareholders equity $100 million. For the acquisition, they issued the stocks of the company corresponding the market value of $68 million. The book value of the assets of the acquired company were $174 million, its liabilities $115 million. An appraiser determined that the acquirees land had a fair value of $2 million in excess of its net book value. Standard Rate also determined that the acquire had an unrecorded liability of $4.5 million relating to a lawsuit. The book value of all other assets and liabilities approximated fair value. Prepare the consolidated Balance Sheet after acquisition of the small savings and loan association. Show the accounts in the following format.

	Standard Rate After Axquisition	Small Savings and Loan association value to add	Consolidated Balance
Assets other than investment and Goodwill
Investment in the small savings and loan association
Goodwill
Total Assets
Liabilities
Shareholders' Equity
Total Liabilities and Shareholders Equity