Patrick Corporation acquired 100 percent of Silver Company's common stock on January 1,20X3. Balance sheet data for the two companies immediately following the acquisition follow: At the date of the business combination, the book values of Silver's assets and liabilities approximated fair value except for inventory, which had a fair value of $47,000, and land, which had a fair value of $60,000. The fair value of land for Patrick Corporation was estimated at $90,000 immediately prior to the acquisition. At the date of the business combination, the book values of Silver's assets and liabilities approximated fair value except for inventory, which had a fair value of $47,000, and which had a fair value of $60,000. The fair value of land for Patrick Corporation was estimated at $90,000 immediately prior to the acquisition. Compute the appropriate amount to be included in the consolidated balance sheet immediately following the acquisition for each of the following items: (Do not add dollar sign; do not add comma to your amount; round the answer to the whole number) - Land - Goodwill - Total assets - Total liabilities - Retained earnings