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Green acquired 1 0 0 % of Vega on January 1 , 2 0 2 2 , by issuing 1 0 , 5 0 0

Green acquired 100% of Vega on January 1,2022, by issuing 10,500 shares of its $10 par value common stock with a fair value of $95 per
share. On January 1,2022, 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 31,2026, consolidated revenues.
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