Palm Corporation and Staple Company have announced terms of an exchange agreement under which Palm will issue 8,400 shares its $12 par value common stock to acquire all of Staple Companys assets Palm shares currently are trading at $51and Staple $7 par value shares are trading at $20 eachHistorical cost and fair value balance sheet data on January 1 20X2 are as follows. What amount will be reported immediately following the business combination for each of the following items in the combined company's balance sheet?

Palm Corporation Staple Company Fair Book Value Value Balance Sheet Item Book Value Fair Value $160,000 110,000 301,000 $571,000 $160,000 179,000 405,000 $744,000 $ 49,000 54,000 175,000 $ 278,000 $ 49,000 82,000 227,000 $358,000 Assets Cash & Receivables Land Buildings & Equipment (net) Total Assets Equities Common Stock Additional Paid-In Capital Retained Earnings Total Equities $185,000 18,000 368,000 $571,000 $ 82,000 8,300 187,700 $278,000 Amounts a. Common Stock b. Cash and Receivables c. Land d. Buildings and Equipment (net) e. Goodwill f. Additional paid-In Capital g. Retained Earnings