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Required information [The following information applies to the questions displayed below.) Pumpworks Inc. and Seaworthy Rope Company agreed to merge on January 1, 20X3. On the date of the merger agreement, the companies reported the following data: Pumpworks Seaworthy Rope Company Balance Sheet Items Book Value Fair Value Book Value Fair Value Assets Cash & Receivables $ 90,000 $ 90,000 $ 20,000 $ 20,000 Inventory 100,000 150,000 30,000 42,000 Land 100,000 140,000 10,000 15,000 Plant & Equipment 400,000 300,000 200,000 140,000 Less: Accumulated Depreciation (150,000) (80,000) Total Assets $ 540,000 $680,000 $180,000 $217,000 Liabilities & Equities Current Liabilities $ 80,000 $ 80,000 $ 20,000 $ 20,000 Capital Stock 200,000 20,000 Capital in Excess of Par Value 20,000 5,000 Retained Earnings 240,000 135,000 Total Liabilities & Equities $ 540,000 $180,000 Pumpworks has 10,000 shares of its $20 par value shares outstanding on January 1, 20X3, and Seaworthy has 4,000 shares of $5 par value stock outstanding. The market values of the shares are $300 and $50, respectively. Required: a. Pumpworks issues 700 shares of stock in exchange for all of Seaworthy's net assets. Prepare a balance sheet for the combined entity immediately following the merger. (Amounts to be deducted should be indicated by minus sign.) Assets $ 100.000 Cash and receivables Inventory Land Plant and equipment Accumulated depreciation Goodwill PUMPWORKS AND SUBSIDIARY Combined Balance Sheet January 1, 20x3 Liabilities and Equities s 110,000 Current liabilities 142,000 Capital stock 115,000 Capital in excess of par value 540,000 Retained earings (150,000) 13,000 240.000 Total Assets $ 770,000 Total Liabilities and Equities $ 340,000