Paco Company acquired 100 percent of the stock of Garland Corp. on December 31, 20X8. The stockholder's equity section of Garland's balance sheet at that date is as follows:

Common Stock	$300,000
Additional Paid-In Capital	500,000
Retained Earnings	400,000
Total	$1,200,000

Paco financed the acquisition by using $820,000 cash and giving a note payable for $400,000. Book value approximated fair value for all of Garland's assets and liabilities except for buildings which had a fair value $60,000 more than its book value and a remaining useful life of 10 years. Paco has an account payable to Garland in the amount of $30,000. Questions:

a) How much investment was recorded by Paco on December 31, 20X8?

b) How much gain was recorded by Paco on December 31, 20X8?

c) How much differential was resulted in the consolidation entries on December 31, 20X8?

d) How much accumulated depreciation was credited by Paco in the consolidation entries on December 31, 20X8?

e) How much accumulated depreciation was credited by Paco in the consolidation entries on December 31, 2010?