On January 1, 2018, the Moody Company entered into a transaction for 100% of the outstanding common stock of Osorio Company. To acquire these shares, Moody issued $400 in long-term liabilities and also issued 40 shares of common stock having a par value of $1 per share but a fair value of $10 per share. Moody paid $20 to lawyers, accountants, and brokers for assistance in bringing about this acquisition. Another $15 was paid in connection with stock issuance costs. Prior to these transactions, the balance sheets for the two companies were as follows:

	Moody				Osorio
Cash	$	180			$	40
Receivables		810				180
Inventories		1,080				280
Land		600				360
Buildings (net)		1,260				440
Equipment (net)		480				100
Accounts payable		(450	)			(80	)
Long-term liabilities		(1,290	)			(400	)
Common stock ($1 par)		(330	)
Common stock ($20 par)						(240	)
Additional paid-in capital		(1,080	)			(340	)
Retained earnings		(1,260	)			(340	)

Note: Parentheses indicate a credit balance.

In Moody's appraisal of Osorio, three assets were deemed to be undervalued on the subsidiary's books: Inventory by $10, Land by $40, and Buildings by $60.

Question part:

A) What is the amount of goodwill arising from this acquisition?

B) Compute the amount of consolidated inventories at date of acquisition.

C) Compute the amount of consolidated buildings (net) at date of acquisition.

D) Compute the amount of consolidated land at date of acquisition.

E) Compute the amount of consolidated equipment at date of acquisition.

F) Compute the amount of consolidated common stock at date of acquisition.

G) Compute the amount of consolidated cash after recording the acquisition transaction.