On January 1, 2016, Poole Company purchased 75% of the common stock of Swimmer Company. Separate balance sheet data for the companies at the combination date are given below:

			Swimmer Co		Swimmer Co.
	Poole Co.		Book Values		Fair Values
Cash	$ 24,000		$206,000		$206,000
Accounts receivable	144,000		26,000		26,000
Inventory	132,000		38,000		60,000
Land	78,000		32,000		60,000
Plant assets	700,000		300,000		350,000
Acc. depreciation	(240,000)		(60,000)
Investment in Swimmer Co.	440,000
Total assets	$1,278,000		$542,000		$702,000
Accounts payable	$206,000		$142,000		$142,000
Capital stock	800,000		300,000
Retained earnings	272,000		100,000
Total liabilities & equities	$1,278,000		$542,000

Determine below what the consolidated balance would be for each of the requested accounts on January 2, 2016.

What amount of goodwill will be reported? What is the amount of total assets?