Parent Inc. and Sub Inc. had the following balance sheets on July 31, 2019:

	Parent Inc	Sub Inc	Sub Inc
	(carrying value)	(carrying value)	(fair value)
Cash	$180,000	$36,000	$36,000
Accounts Receivable	$100,000	$40,000	$40,000
Inventory	$ 60,000	$24,000	$27,000
Plant and Equipment (net)	$200,000	$80,000	$93,000
Goodwill	$ -	$ 8,000
Trademark	$ -	$12,000	$15,000
Total Assets	$540,000	$200,000
Current Liabilities	$ 80,000	$50,000	$50,000
Bonds Payable	$320,000	$20,000	$24,000
Common Shares	$ 90,000	$80,000
Retained Earnings	$ 50,000	$50,000
Total Liabilities and Equity	$540,000	$200,000

Assuming that Parent Inc acquires 80% of Sub Inc on August 1, 2019 for cash of $180,000, the Shareholders' Equity section of Parent's consolidated balance sheet on the date of acquisition would total to what amount under the fair value enterprise method?

Assuming that Parent Inc acquires 80% of Sub Inc on August 1, 2019 for cash of $180,000, the assets section of Parent's consolidated balance sheet on the date of acquisition would total to what amount under the fair value enterprise method?

Assuming that Parent Inc acquires 80% of Sub Inc on August 1, 2019 for cash of $180,000, the liabilities section of Parent's consolidated balance sheet on the date of acquisition (August 1, 2019) would total to what amount under the fair value enterprise method?