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.

HELP & SAVE
Statement of Financial Position
January 1, 2020
Assets
Cash	$1,760,000
Contributions receivable (net)	102,000
Investments	380,000
Buildings & equipment (net)	780,000
Total assets	$3,022,000
Liabilities
Accounts payable and accrued liabilities	$190,000
Notes payable	1,180,000
Total liabilities	$1,370,000
Net Assets
Net assets without donor restrictions	$1,260,000
Net assets with donor restrictions	392,000
Total net assets	$1,652,000
Total liabilities and net assets	$3,022,000

SWIM FOR SAFETY
Statement of Financial Position
January 1, 2020
Assets
Cash	$660,000
Contributions receivable (net)	242,000
Investments	250,000
Buildings & equipment (net)	670,000
Total assets	$1,822,000
Liabilities
Accounts payable and accrued liabilities	$230,000
Notes payable	700,000
Total liabilities	$930,000
Net Assets
Net assets without donor restrictions	$500,000
Net assets with donor restrictions	392,000
Total net assets	$892,000
Total liabilities and net assets	$1,822,000

The buildings and equipment reported by Help & Save have a fair value of $996,000. The buildings and equipment reported by Swim For Safety have a fair value of $794,000.

Required:

a. Assume Help & Save pays $1.16 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 $1,069,000 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 HelpSwimSave. 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?