G Company is considering the takeover of $K$ Company whereby it will issue $7,700$ common shares for all of the outstanding shares of $K$

Company. K Company will become a wholly owned subsidiary of G Company. Prior to the acquisition, G Company had $14,000$ shares

outstanding, which were trading at $$9\mathrm{.}50$ per share. The following information has been assembled:Required:

$($a$)$ Prepare G Company's consolidated balance sheet immediately after the combination using the direct approach and accounting for

the combination with

$($i$)$ The acquisition method