On January 1, 20X3, Guild Corporation reported total assets of $472,000, liabilities of $276,000, and stockholders' equity of $196,000. At that date, Bristol Corporation reported total assets of $191,000, liabilities of $127,000. and stockholders' equity of $64,000. Following lengthy negotiations, Guild paid Bristol's existing shareholders $51,200 in cash for 80 percent voting common shares of Bristol.

Required: Immediately after Guild purchased the Bristol shares.

A. What amount of total assets did Guild report in its individual balance sheet?

B. What amount of total assets was reported in the consolidated balance sheet?

C. What amount of total liabilities was reported in the consolidated balance sheet?

D. What amount of stockholder's equity was reported in the consolidated balance sheet?