On July $1,$ TruData Company issues $10,000$ shares of its common stock with a $$5$ par value and a $$40$ fair value in exchange for all of Webstat Company's outstanding voting shares. Webstat's precombination book and fair values are shown along with book values for TruData's accounts as follows.

$\backslash$table$[[,\backslash$table$[[$TruData$],[$Book Values$]],\backslash$table$[[$Webstat$],[$Book Values$]],\backslash$table$[[$Webstat$],[$Fair Values$]]],[$Revenues to $\frac{7}{1},$$$(250,000),$$$(130,000),],[$Expenses to $\frac{7}{1},170,000,80,000,],[$Retained earnings, $\frac{1}{1},(130,000),(150,000),],[$Cash and receivables,$140,000,60,000,60,000],[$Inventory$,190,000,145,000,175,000],[$Patented technology $($net$),230,000,180,000,200,000],[$Land$,400,000,200,000,225,000],[$Buildings and equipment $($net$),100,000,75,000,75,000],[$Liabilities$,(540,000),(360,000),(350,000)$