Help & Save is a private not$-$for$-$profit entity that operates in Kansas. Swim For Safety is a private not$-$for$-$profit entity that operates in

Missouri. The leaders of these two organizations have decided to combine forces on January $1,2020,$ in order to have a bigger impact

from their work. They are currently discussing ways by which this combination can be created. The following are statements of

financial position for both charities at that date.

The buildings and equipment reported by Help & Save have a fair value of $$984,000.$ The buildings and equipment reported by Swim

For Safety have a fair value of $$786,000.$

Required:

o$.$ Assume Help & Save pays $$1\mathrm{.}14$ million in cash from its net assets without donor restrictions to gain complete control over Swim For

Safety. If it is not assumed that Swim For Safety will be predominantly supported by contributions and investment income in the future,

what balances will appear on the statement of financial position immediately after control is gained? $($Enter your answers in dollars

not in millions of dollars.$)$

b$.$ Assume Help & Save pays $$1,059,000$ in cash from its net assets without donor restrictions to gain complete control over Swim For

Safety. It is assumed that Swim For Safety will be predominantly supported by contributions and investment income in the future. What

balances will appear on the statement of financial position immediately after control is gained?

c$.$ Assume that these two organizations are combined into a new private not$-$for$-$profit entity to be known as Help$-$Swim$-$Save. A new

governing body will be formed to manage and operate this new organization. What balances will appear on the statement of financial

position immediately after control is gained?