P Corporation and Company have announced terms of an exchange agreement under which will issue 8,800 shares of its $15 par value common stock to acquire all of s Company's assets. P Corporation shares currently are trading at $56, and S Company $10 par value shares are trading at $23 each. Historical cost and fair value balance sheet data on January 1, 20x2, are as follows: Balance Sheet Item Book Value Fair Value Book Value Fair Value Assets Cash & Receivables $ 152,000 $ 150,000 $ 52,000 $ 52,000 Land 104,000 188,000 70,000 81,000 Buildings & Equipment (net) 309,000 402,000 160,000 218,000 Total Assets $ 565,000 $ 742,000 $ 282,000 $ 351,000 Equities Common Stock $ 191,000 $ 83,000 Additional Paid-In Capital 18,000 9,700 Retained Earnings 356,000 189,300 Total Equities $ 565,000 $ 282,000 Required: What amount will be reported immediately following the business combination for each of the following items in the combined company's balance sheet? a) Common Stock. b) Cash and Receivables. c) Land. d) Building and Equipment (net). e) Goodwill. f) Additional Paid-In Capital. | g) Retained Earnings