I really need help with this please

31. On January 1, 2015, NewTune Company exchanges 15,000 shares of its common stock for all of the outstanding shares of On-the-Go, Inc. Each of NewTune's shares has a $4 par value and a S50 fair value. The fair value of the stock exchanged in the acquisition was considered equal to On-the-Go's fair value. NewTune also paid S25,000 in stock registration and issaance costs in connection with the merger Several of On-the-Go's accounts' fair values differ from their book values on this date Book Values Fair Values $ 63,000 225,000 180,000 200,000 (45,000) 65,000 95,000 60,000 Record music catalog In-process research and development Notes payable (50,000) Precombination January 1, 2015, book values for the two companies are as follow NewTune On-the-Go s 29,000 65,000 95,000 60,000 105,000 Cash S 60,000 Trademarks. Record music catalog Equipment (net). Totals 150,000 400,000 840,000 320,000 1,770,000 354,00 Accounts payable Notes payable Common stock Additional paid-in capital Retained earmings S (110,000) (370,000) (400,000) (30,000) (860,000) S (34,000) (50,000) (50,000) (30,000) (190,000) Totals a. Assume that this combination is a statutory merger so that On-the-Go's accounts will be transferred to the records of NewTune. On-the-Go will be dissolved and will no longer exist as a legal entity. Prepare a postcombination balance sheet for NewTune as of the acquisition date. b. Assume that no dissolution takes place in connection with this combination. Rather, both companies retain their separate legal identities. Prepare a worksheet to consolidate the two companies as of the combination date. c. How do the balance sheet accounts compare across parts (a) and (b)