Peace Computer Corporation acquired 80 percent of Symbol Software Company's stock on January 2, 20X3, by issuing bonds with a par value of $79,300 and a fair value of $96,800 in exchange for the shares. Summarized balance sheet data presented for the companies just before the acquisition follow: Peace Computer Corporation Book Value Fair Value Symbol Software Compan Book Value Fair Value Cash Other Assets Total Debits Current Liabilities Common Stock Retained Earnings Total Credits $201,000 403,000 $604,000 $89,000 289,000 226,000 $604,000 $201,000 403,000 $67,000 123,000 $190,000 $67,000 123,000 89,000 $69,000 67,000 54,000 69,000 $190,000 Required: Prepare a consolidated balance sheet immediately following the acquisition