On December 31, 20X1, Par Inc reported total assets of $626,359, while Sub Corp reported total assets of $125,256. The fair values of Sub's assets and liabilities on the same date were $156,155 and $35,910 respectively. On the morning of January 1, 20X2, Par agreed to acquire 100% of Sub for a total value of $208,769 by paying cash. On the consolidated balance sheet immediately after the acquisition, what should be the total assets reported by the combined entity? a. $711,939 b. $678,826 c. $695,382 d. $645,712 e. $662,269