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 Company’s outstanding voting shares. Webstat’s precombination book and fair values are shown below along with book values for TruData’s 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?