Palm Corporation and Staple Company have announced terms of an exchange agreement under which Palm will issue 8,500 shares of its $15 par value common stock to acquire all of Staple Companys assets. Palm shares currently are trading at $57, and Staple $10 par value shares are trading at $23 each. Historical cost and fair value balance sheet data on January 1, 20X2, are as follows:

	Palm Corporation							Staple Company
Balance Sheet Item	Book Value			Fair Value				Book Value			Fair Value
Assets
Cash & Receivables	$	161,000		$	161,000			$	45,000		$	45,000
Land		103,000			183,000				51,000			84,000
Buildings & Equipment (net)		304,000			412,000				172,000			211,000
Total Assets	$	568,000		$	756,000			$	268,000		$	340,000
Equities
Common Stock	$	186,000						$	96,000
Additional Paid-In Capital		18,000							8,300
Retained Earnings		364,000							163,700
Total Equities	$	568,000						$	268,000

Required: What amount will be reported immediately following the business combination for each of the following items in the combined companys balance sheet?

		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