Pea Corporation acquired 100 percent of Sea Corporation's common stock on January 1, 2022. Balance sheet data for the companies immediately following the acquisition follow: ASSETS Pea Corporation Sea Company Cash & Receivables $53,700 $30,300 14,800 52,950 77,500 Inventory Land Buildings and equipment (-) Accumulated depreciation Investment in Subsidiary 50,000 92,600 135,750 -48,000 -26,500 90,750 Total Assets $362,650 $161,200 LIABILITIES AND EQUITY $34,200 $24,500 Accounts Payable Notes Payable Bonds payable 74,000 56,700 103,700 20,000 Common Stock 92,050 32,500) Retained Earnings 58,700 27,500 Total Liabilities and Equity $362,650 $161,200 At the date of the business combination, the book values of Sea's net assets and liabilities approximated fair value except for inventory, which had a fair value of $26,500, and land, which had a fair value of $62,000. Required a) At what amount should inventory be reported in the consolidated balance sheet prepared immediately after the business combination? (5 points) b) What amount of retained earnings will be reported in the consolidated balance sheet prepared immediately after the business combination? (5 points) c) What will be the balance of Investment in Subsidiary will be reported in the consolidated balance sheet? (5 points) What amount of goodwill will be reported in the consolidated balance sheet prepared immediately after the business combination? (5 points)