Fine Co. issued its common stock in exchange for the common stock of Dandy Corp. in an acquisition. At the date of the combination, Fine had land with a book value of $484,000 and a fair value of $626,000. Dandy had land with a book value of $179,000 and a fair value of $191,000. What was the consolidated balance for Land in a consolidated balance sheet prepared at the date of the acquisition combination? (2 points] A/