Bullen Book Vicker Book Vicker Market Remaining Value Useful Life for Value Value 17 12B1A7 12E1A7 Vicker's Assets cash 170,000 70,000 70,000 170.000 S 210,000 Inventory 230,000 Land 280,000 220,000 S 240,000 270,000 480,000 Buildings (net) 90000 100,000 5 120,000 Equipment (net) 430,000) (430,000) 1 (650,000) Accounts payable Common Stock ($1 par) 120,000) O40,0001 Paid-In Capital 160,000) (180,000) (200,000) 0160000) Revenues 100,000 200,000 Expenses Refer to the image above. Assume that, on December 31, 2017, Bullen issued 12.000 shares of common stock with a $5 par value and a $42 fair market value to obtain all of Vicker's outstanding stock. the consolidated balance for Land on the date of acquisition, Microsoft Excel-o