On January 1, 2014, Myna Corporation issued 10,000 shares of its own $10 par value common stock for 9,000 shares of the outstanding stock of Berry Corporation in an acquisition. Myna common stock at January 1, 2014 was selling at $70 per share. Just before the business combination, balance sheet information of the two corporations was as follows: Myna Berry Berry Book Book Fair Value Value Value Cash $25,000 $12,000 $12,000 Inventories 55,000 32,000 36,000 Other current assets 110,000 90,000 110,000 Land 100,000 30,000 90,000 Plant and equipment-net 660,000 250,000 375,000 $950,000 $414,000 $623,000 Liabilities $220,000 $50,000 $50,000 Capital stock, $10 par value 500,000 100,000 Additional paid-in capital 170,000 40,000 Retained earnings 60,000 224,000 $950,000 $414,000 Prepare a consolidated balance sheet for Myna Corporation and Subsidiary immediately after the business combination.