On December 31, 2013, Peris Company acquired Shanta Company's outstanding stock by paying P400,000 cash and issuing 10,000 shares of its own P30 par value common stock, when the market price was P32 per share. Peris paid legal and accounting fees amounting to P35,000 in addition to stock issuance costs of P8,000. Shanta is dissolved on the date of the acquisition. Balance sheet information for Peris and Shanta immediately preceding the acquisition is shown below, including fair values for Shanta's assets and liabilities.

	Peris	Shanta	Shanta
	Book Value	Book Value	Fair Value
Cash	490,000	140,000	140,000
Accounts Receivable	560,000	280,000	280,000
Inventory	520,000	200,000	260,000
Land	460,000	150,000	140,000
Plant assets - net	980,000	325,000	355,000
Construction permits	380,000	170,000	190,000
Accounts payable	(460,000)	(140,000)	(140,000)
Other accrued expenses	(160,000)	(45,000)	(45,000)
Notes payable	(800,000)	(460,000)	(460,000)
Common stock (P30)	(960,000)
Common stock (P20)		(200,000)
Additional P.I.C	(192,000)	(80,000)
Retained Earnings	(818,000)	(340,000)

Determine the consolidated balances which Peris would present on their consolidated balance sheet for the following accounts:

a. Cash

b. Inventory

c. Construction permits

d. Goodwill