On January 1, 20X2, End Corporation acquired all of Cork Corporation's assets and liabilities by issuing shares of its common stock. Partial balance sheet data for the companies prior to the business combination and immediately following the combination are as follows:

	End Corp.				Cork Corp.
	Book Value				Book Value				Combined Entity
Assets
Cash	$	56,000			$	26,000			$	82,000
Accounts Receivable		76,000				46,000				120,000
Inventory		66,000				51,000				128,000
Buildings & Equipment (net)		316,000				126,000				462,000
Goodwill										?
Total Assets	$	514,000			$	249,000			$	?
Liabilities & Equities
Accounts Payable	$	48,000			$	30,000			$	78,000
Bonds Payable		166,000				86,000				252,000
Bond Premium		5,000								5,000
Common Stock, $5 par		116,000				56,000				143,000
Additional Paid-In Capital		81,000				44,000				356,400
Retained Earnings		98,000				33,000				?
Total Liabilities & Equities	$	514,000			$	249,000			$	?

Required:
a.	What number of shares did End issue to acquire Cork's assets and liabilities?

b.	What was the total market value of the shares issued by End?

c.	What was the fair value of the inventory held by Cork at the date of combination?

d.	What was the fair value of the identifiable net assets held by Cork at the date of combination?

e.	What amount of goodwill, if any, will be reported by the combined entity immediately following the combination?

f.	What balance in retained earnings will the combined entity report immediately following the combination?

g.	If the depreciable assets held by Cork had an average remaining life of 10 years at the date of acquisition, what amount of depreciation expense will be reported on those assets in 20X2?