Ava Company creates a subsidiary, Bodie Company, and transfers the following assets to Bodie in exchange for all 10,000 shares of Bodie's $2 par common stock: Item Book Value Fair Value $5,850 $5,850 Cash $2,323 Inventory $2,682 $5,826 $22,819 Land $63,635 $218,050 Building When Ava records the transfer, Ava will debit Investment In Bodie for $