Pat Co. purchases all of the shares of Sty Co. for $181.

Pat and Sty have on their books at date of acquisition:

	Pat	Sty
Current assets	$ 50	$ 10
Property, plant & equip (PP&E) (net)	500	160
	550	170
Liabilities	300	100
Shareholder's equity	250	70
	550	170

Fair values approximate carrying values of Sty except for PP&E has a fair value of $190 and liabilities have a fair value of $92.

Required:

a) Calculate goodwill from the transaction.

b) List the consolidated assets of Pat immediately after acquisition. (Names & values, show calculations.)