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 $59, 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	$	151,000		$	151,000			$	46,000		$	46,000
Land		110,000			190,000				57,000			83,000
Buildings & Equipment (net)		313,000			411,000				176,000			230,000
Total Assets	$	574,000		$	752,000			$	279,000		$	359,000
Equities
Common Stock	$	200,000						$	81,000
Additional Paid-In Capital		18,000							9,900
Retained Earnings		356,000							188,100
Total Equities	$	574,000						$	279,000

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

a.Common Stock

b.Cash and Receivables

c.Land

d.Buildings and Equipment (net)

e.Goodwill

f.Additional paid-In Capital

g.Retained Earnings