*I know the answer is $201,000 but if you can please show computations for that answer.

In order to reduce the risk associated with a new line of business, Conservative Corporation established Spin Company as a wholly owned subsidiary. It transferred assets and accounts payable to Spin in exchange for its common stock. Spin recorded the following entry when the transaction occurred: Cash and receivables 23,000 Inventory 15,000 Land 30,000 Buildings 100,000 Equipment 95,000 Accounts Payable 20,000 Accum Depr-Buildings 32,000 Accum Depr-Equip 30,000 Common Stock 56,000 Additional Paid-In Capital 125,000 14) Based on the preceding information, what was the book value of Conservative's assets transferred to Spin Company? A) $243,000 B) $263,000 C) $221,000 D) $201,000