Balance sheets of Company X and Company Y (unrelated companies) on January 2, 2023 are: On January 2, 2023 Company X issued 100 shares of its own $10 par value common stock (newly issued) in exchange for 100% of Company Y's $5 par value common stock. The fair value of Company X's common stock at that time was $22 per share. At the acquisition date (i.e., exchange date): 1. The fair value of Company Y's inventory is $60 greater than its book value. 2. The fair value of Company Y's property, plant and equipment is $200 greater than its book value. 3. The fair values of all other tangible net assets of Company Y are equal to their book values. There were no intercompany accounts included on the balance sheets of either company at the exchange date (January 2, 2023). If a consolidated balance sheet is prepared immediately after the exchange, which of the following is not a correct statement: A) The amount of consolidated current assets is $15,560 B) The amount of consolidated goodwill is $240. C) The amount of consolidated total assets is $30,700. D) The amount of consolidated capital stock (common stock plus additional paid-in capital) is $10,700. E) The consolidated balance of retained earnings is $3,900