On January 1, 2013, Pamela Company purchased 75% of the common stock of Snicker Company. Separate balance sheet data for the companies at the combination date are given below:

Snicker Co. Snicker Co.

Pamela Co. Book Values Fair Values

Cash $ 18,000 $155,000 $155,000

Accounts receivable 108,000 20,000 20,000

Inventory 99,000 26,000 45,000

Land 60,000 24,000 45,000

Plant assets 525,000 225,000 300,000

Acc. depreciation (180,000) (45,000)

Investment in Snicker Co. 330,000

Total assets $960,000 $405,000 $565,000

Accounts payable $156,000 $105,000 $105,000

Capital stock 600,000 225,000

Retained earnings 204,000 75,000

Total liabilities & equities $960,000 $405,000

Determine below what the consolidated balance would be for each of the requested accounts on January 2, 2013.

a. What amount of inventory will be reported?

b. What amount of goodwill will be reported?

c. What is the amount of consolidated retained earnings?

d. What is the amount of total assets?