Perma Company acquired all of Stun, Inc.'s outstanding shares on January 1. Perma paid $300,000 and issued $200,000 in long-term liabilities and paid $35,000 in legal fees. Perma also agreed to pay $75,000 to the former owners of Stun contingent on meeting certain revenue goals during the following year. Perma estimated the present value of its probability adjusted expected payment for the contingency or contingent obligation at $43,000 Precombination book values for Stun, Inc. are as follows: $ Current assets Equipment Buildings Goodwill Total 85,000 90,000 175,000 32,000 382,000 $ Current liabilities Common stock Retained earnings Revenues Expenses Total (50,000) (180,000) (115,000) (137,000) 100,000 $ (382,000) Perma's appraisal of Stun found two balance sheet accounts that differed from fair value. Equipment was undervalued by $15,000 and Buildings by $5,000. Perma noted that Stun has unrecorded client contracts worth $60,000 and research and development activity in process with an appraised fair value of $90,000 a. What is the total consideration given by Perma? (Show your calculations.) b. What values for each of the acquired assets and liabilities will be used in the consolidation