On January 1, 2018, Marshall Company acquired 100 percent of the outstanding common stock of Tucker Company. To acquire these shares, Marshall Issued $351,000 in long-term liabilities and 20,000 shares of common stock having a par value of $1 per share but a fair value of $10 per share. Marshall paid $25,500 to accountants, lawyers, and brokers for assistance in the acquisition and another $10,500 in connection with stock issuance costs. Prior to these transactions, the balance sheets for the two companies were as follows: Marahal1 Company Company Tuoker Book Book Value Book Value Cash Receivables Inventory Land Buiidings (net) Equipment (net) Accounts payable Long-tern liabilities Conmon stock-$1 par value Common stock-$20 par value Additional paid-in capital Retained earnings, 1/1/18 75,000 39,800 361,000171,000 446,000 212,000 203,000 467,000 184,000 (175,000)(60, 600) (495,000) (351,000) (110,000) Print 235,000 315,000 51,300 (120,000) (360,000) (605,000) (483,500) Note: Parentheses indicate a credit balance. In Marshall's appraisal of Tucker, it deemed three accounts to be undervalued on the subsidiary's books: Inventory by $6,000, Land by $14,800, and Buildings by $22,000. Marshall plans to maintain Tucker's separate legal identity and to operate Tucker as a wholly owned subsidiary a. Determine the amounts thet Marshall Company would report in its postacquisition balance sheet. In preparing the postacquisition balance sheet, any required adjustments to income accounts from the acquisition should be closed to Marshalrs retained earnings Other accounts will also need to be added or adjusted to reflect the journal entries Marshall prepared in recording the acquisition. b. To verifv the answers found in part (al. oreoare a worksheet to consolidate the balance sheets of these two comoanies as of