Green Company acquired the assets (except cash) and assumed the liabilities of Yellow Company on January 1, 2020, paying OMR 2,600,000 cash. Immediately prior to the acquisition, Yellow Company's balance sheet was as follows: BOOK VALUE FAIR VALUE Accounts receivable (net) OMR 240,000 OMR 220,000 Inventory 290,000 320,000 Land 960,000 1,508,000 Buildings (net) 1,020,000 1,392,000 Total $2,510,000 $3.440.000 Accounts payable OMR 270,000 OMR 270,000 600,000 420,000 Note payable 600,000 Common stock, OMR 5 par Other contributed capital 640,000 Retained earnings 580.000 KA