Pear Company acquired all of Strawberry, Inc.'s outstanding

shares on January 1. Pear paid $300,000 and issued $200,000

in long-term liabilities and paid $35,000 in legal fees.

Pear also agreed to pay $75,000 to the former owners of

Strawberry contingent on meeting certain revenue goals during

the following year. Pear estimated the present value of its

probability adjusted expected payment for the

contingency or contingent obligation at $23,000

Pre combination book values for Strawberry are as follows:

Current assets $ 85,000

Equipment 90,000

Buildings 175,000

Goodwill 30,000

Total $ 380,000

Current liabilities $ (50,000)

Common stock (180,000)

Retained earnings (115,000)

Revenues (135,000)

Expenses 100,000

Total $ 380,000

Pear's appraisal of Strawberry found two balance sheet accounts

that differed from fair value. Equipment was undervalued by

$15,000 and Buildings by $5,000. Pear noted that Strawberry

has unrecorded client contracts worth $60,000 and research and

development activity in process with an appraised

fair value of $90,000

The total consideration is 523000.

What values for each of the acquired assets and

liabilities will be used in the consolidation?