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On July 1, TruData Company issues 13,200 shares of its common stock with a $5 par value and a $35 fair value in exchange for

On July 1, TruData Company issues 13,200 shares of its common stock with a $5 par value and a $35 fair value in exchange for all of Webstat Companys outstanding voting shares. Webstats precombination book and fair values are shown below along with book values for TruDatas accounts.

TruData Webstat Webstat
Book Values Book Values Fair Values
Revenues (1/1 to 7/1) $ (409,200 ) $ (144,000 )
Expenses (1/1 to 7/1) 196,000 74,000
Retained earnings, 1/1 (110,000 ) (168,000 )
Cash and receivables 198,000 68,000 $ 68,000
Inventory 184,000 164,000 184,000
Patented technology (net) 260,000 182,000 214,000
Land 382,000 216,000 244,000
Buildings and equipment (net) 112,000 74,000 74,000
Liabilities (516,000 ) (362,000 ) (360,000 )
Common stock (288,000 ) (72,000 )
Additional paid-in capital (8,800 ) (32,000 )

On its acquisition-date consolidated balance sheet, what amount should TruData report as patented technology (net)?

On its acquisition-date consolidated balance sheet, what amount should TruData report as goodwill?

On its acquisition-date consolidated balance sheet, what amount should TruData report as common stock?

On its acquisition-date consolidated balance sheet, what amount should TruData report as retained earnings as of July 1?

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