On April 1, 2011, Tiger Inc. acquires 60% of Stripes & Spots Co.'s (S&S) outstanding common stock by issuing 45,000 shares of its $1 par value common stock. Tiger's stock has a $42 per share market value. Consolidation costs of $210,000 were also paid. Tiger uses the equity method to account for its investment in S&S. S&S has equipment (with an 8-year remaining useful life) undervalued on its books by $400,000. Land on S&S's books is undervalued by $500,000. S&S has franchise contracts valued at $250,000. The contracts are to be amortized over 5 years. The remainder of the purchase price is allocated to Goodwill. Prior to the business combination, the financial records of the two companies show the following account balances: Tiger S&S Current Assets $ 1,800,000 $ 400,000 Land $ 3,200,000 $ 600,000 Equipment $ 5,800,000 $ 800,000 Other Fixed Assets $ 12,500,000 $ 950,000 Liabilities $ 6,200,000 $ 750,000 Common Stock $ 10,000,000 $ 1,800,000 Additional Paid-In Capital $ 6,800,000 $ 100,000 Retained Earnings $ 300,000 $ 100,000 Required: Using the acquisition method for consolidations, determine the consolidated balance sheet figures immediately after the business combination