On July 1, 2021, Pluto Corporation acquired Saturn Corporation's net assets by issuing 10,000 shares of $5 par value stock with a fair market value of $22 per share. Stock issuance costs were $5,000 paid in cash. Balance sheet data for the two companies and fair value information for both companies immediately before the business combination are given below (all numbers are in 000's). Prepare a consolidated balance sheet as of July 1, 2021. Pluto Pluto Saturn Saturn Fair Account Title Book Value Book Value Fair Value Value Cash $200 $200 $ 30 $ 30 Accounts Receivable 40 40 23 23 Inventory 120 120 24 33 Patents 50 180 20 42 Plant, Property, and Equipment 330 200 250 150 Accumulated Depreciation (140) (150) Total Assets $600 $740 $197 $278 Accounts Payable $ 85 $ 85 $ 55 $ 55 Short-term Notes Payable 100 100 80 80 Common Stock ($5 par) 80 Common Stock ($2 par) 20 Additional Paid in Capital 180 25 Retained Earnings 155 17 Total Liabilities and Stockholder's Equity $600 $197