Following are selected accounts for Green Corporation and Vega Company as of December 31, 2023. Several of Green's accounts have been omitted. Vega $ 500,000 200,000 40,000 60,000 Revenues Cost of goods sold Depreciation expense Other expenses Equity in Vega's income Retained earnings, 1/1/2023 Dividends Current assets Land Building (net) Equipment (net) Liabilities Common stock Additional paid-in capital Green $ 900,000 360,000 140,000 100,000 ? 1,350,000 195,000 300,000 450,000 750,000 300,000 600,000 450,000 75,000 1,200,000 80,000 1,380,000 180,000 280,000 500,000 620,000 80,000 320,000 Green acquired 100% of Vega on January 1, 2019, by issuing 10,500 shares of its $10 par value common stock with a fair value of $95 per share on January 1, 2019, Vega's land was undervalued by $40,000, its buildings were overvalued by $30,000, and equipment was undervalued by $80,000. The buildings have a 20-year life and the equipment has a 10 year life $50,000 was attributed to an unrecorded trademark with a 16-year remaining life. There was no goodwill associated with this investment Compute the December 31, 2023, consolidated equipment