below: \begin{tabular}{|l|r|r|} \hline & Book Value & Fair Value \\ \hline Cash and receivables & $200,000 & $180,000 \\ \hline Inventories & 800,000 & 500,000 \\ \hline Plant assets, net & 2,000,000 & 1,300,000 \\ \hline Current liabilities & (300,000) & (300,000) \\ \hline Long-term debt & (1,000,000) & (1,100,000) \\ \hline Totals & $1,700,000 & $580,000 \\ \hline \hline \end{tabular} In addition, Stengl has previously unrecorded identifiable intangible assets with a fair value of $400,000 that meet ASC Topic 805 criteria for recognition. (b) Prepare the working paper eliminating entries to consolidate the balance sheets of Pinnacle Corporation and Stengl Corporation at the date of acquisition. Enter numerical answers using all zeros (do not abbreviate to thousands or millions)