On January 1, 20X3, Parade Corporation reported total assets of $463,000, liabilities of $272,000, and stockholders equity of $191,000. At that date, Summer Corporation reported total assets of $183,000, liabilities of $130,000, and stockholders equity of $53,000. Following lengthy negotiations, Parade paid Summers existing shareholders $45,050 in cash for 85 percent of the voting common shares of Summer.

Immediately after Parade purchased the Summer shares,

a - What amount of total assets did Parade 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 stockholders equity was reported in the consolidated balance sheet?