Company B	Company X
			Original Cost	44
			Ownerships	90%
			Accounts Receivable/FV		3
			Fixed Asset/FV		37
			Cash	50	30
			Accounts Receivable	10	2
			Fixed Assets, Net	80	15
			Liabilities	75	30
			Common Stock	15	10
			Retained Earnings	50	7

Assume Co. B acquires 90% of Co. X for $44 cash. The balance sheets of B and X immediately before the acquisitions are provided below. The fair values of X's accounts receivable and fixed assets are $3 and $37, respectively, and the book values of all other assets and liabilities approximate fair value. Prepare B's balance sheet immediately following the acquisition, as a consolidated company.