On July, 2016, Link Corporation paid $340,000 for all of Tinsel Company's outstanding common stock. After the purchase, Tinsel no longer existed. On that date, the costs and fair alues of Tinsel's recorded assets and liabilities were as follows (Cost= Book value):

Cost Fair value

Cash and Receivables $50,000 $50,000

Inventory 120,000 125,000

Buildings and Equipment (net) 200,000 240,000

Liabilities (100,000) (100,000)

Net Assets $270,000 $315,000

Based on the preceding information, what amount should Link reflect on its books for a) cash and receiables, b) inventory, c) buildings and equipment (net), and d) liabilities?