I need detailed help with steps on how the fair value of net assets acquired of $515,000 was calculated :

NOTE : PARENTHESIS MEAN CREDIT BALANCE

On January 1, 2015 , Marshall Company acquired 100% of the outsanding common stock of Tucker Company. To acquire these shares, Marshall issued $200,000 in long term liabilities and 20,000 shares of common stock having a par value of $10 per share. Marshall paid $30,000 to accountants, lawyers, and brokers for assistance in acquistion and another $12,000 in connection with stock issuance costs.

Prior to these transactions, the balance sheets for the two companies were as follows :

Marshall Company Book Value ;

Cash : $60,000

Receivables : $270,000

Inventory : $360,000

Land : $200,000

Buildings (net) : $420,000

Equipment (net) : $160,000

Accounts Payable : $(150,000)

Long Term Liabilities : $(430,000)

Common Stock $1 par value (110,000)

Additional Paid In Capital : $(360,000)

Retained Earnings 1/1/15 : (420,000)

Tucker Company Book Value :

Cash : $20,000

Receivables : $90,000

Inventory : $140,000

Land : $180,000

Buildings (net ) :$220,000

Equipment (net ) $50,000

Accounts Payable : (40,000)

Long Term Liabilities : (200,000)

Common Stock $20 par value : (120,000)

Additional Paid In Capital : 0

Retaineed Earnings 1/1/15 : (340,000)

In marshall's appraisal of tucker, it deemed three accounts to be undervalued on the subsidiary's books : Inventory by $5,000 , Land by $20,000, and Buildings by $30,000. Marshall plans to maintain Tucker's separate legal identity and to operate Tucker as a wholly owned subsidiary .