Jamison Company. This is worth 32 points. Jamison Company acquires a subsidiary by issuing 100,000 common shares with a market value of $25 per share for all of the subsidiary's common stock. The subsidiary's assets and liabilities were recorded at fair values with the exception of equipment undervalued by $225,000. In addition, there were two unrecorded assets: a trademark valued at $175,000 and a customer list valued by the subsidiary at $60,000. The balance sheets of the parent and subsidiary immediately after the acquisition are presented below: Parent $740,000 900,000 440,000 2,500,000 Subsidiary $420,000 625,000 750,000 Cash Accounts Receivable Inventory Equity Investment Property, plant and equipment (net) 3,190,000 $7.770.000 $125,000 60,000 1,205,000 $3.000,000 $145,000 35,400 850,000 150,000 300,000 1,519,600 $3.000,000 Accounts payable Salaries payable Long-Term Notes Payable 700,000 200,000 5,000,000 1,685,000 $7.770.000 Common Stock Additional paid-in capital Retained earnings At what amounts will each of the following appear on the consolidated balance sheet? Inventory Equity Investment Property, plant and equipment (net of accumulated depreciation) Goodwill