Current Attempt in Progress Stockholders of Blue Spruce Company, Ayayai Company, and Concord Company are considering alternative arrangements for a business combination. Balance sheets and the fair values of each company's assets on October 1, 2024, were as follows: Blue Spruce Company shares have a fair value of $51. A fair (market) price is not available for shares of the other companies because they are closely held. Fair values of liabilities equal book values. Prepare a balance sheet for the business combination. Assume the following: Blue Spruce Company acquires all the assets and assumes all the liabilities of Ayayai and Concord Companies by issuing in exchange 140,710 shares of its common stock to Ayayai Company and 39,830 shares of its common stock to Concord Company. (List assets in order of liquidity. Enter negative account balance with negative sign preceding the number e.g. 5,125 or parentheses e.g. (5,125).)