Parent Company acquires a subsidiary by issuing 120,000 common shares with a market value of $30 per share for all of the subsidiary's common stock. The subsidiary's assets and liabilities were recorded at fair values with the exception of equipment undervalued by $600,000. In addition, there were two unrecorded assets: a trademark valued at $350,000 and a customer list valued by the subsidiary at $200,000. The balance sheets of the parent and subsidiary immediately after the acquisition are presented below: Parent Subsidiary Cash $ 640,200 $ 423,100 Accounts Receivable 885,500 646,000 Inventory 960,000 765,700 Equity Investment 3,600,000 Property, plant and equipment (net) 1,230,300 1,080,200 $7,316,000 $2,915,000 Accounts payable $ 105,000 $ 132,000 Salaries payable 200,400 232,200 Long-Term Notes Payable 600,000 400,800 Common Stock 240,000 210,000 Additional paid-in capital 5,120,000 300,000 Retained earnings 1,050,600 1,640,000 $7,316,000 $2,915,000 Required: At what amounts will each of the following appear on the consolidated balance sheet? Inventory Equity Investment Property, plant and equipment (net of accumulated depreciation) Goodwill Common Stock Additional paid-in capital Retained Earnings Total Intangible Assets