Pint On December 31, 2019, Arturo, Inc., acquired 100 percent of the voting stock of Westmont Company Arturo will maintain Westmont as a wholly owned subsis with its own legal and accounting identity Arturo, Inc., issued $120,000 in long-term liabilities and 90,000 common shares having par value of S4 por share but a fair value of $25 por share Immediately prior to the acquisition, the following data for both firms were available Westmont Westmont Arturo Book Values Fair Values Revenues $(1,200,000) S(650 000) Expenses 875,000 425,000 Not income S(325,000) $ (225,000) Retained earnings, 1/1/19 $(950,000) $ 200,000) Not income (325,000) (225.000) Dividends paid 90.000 50.000 Retained earnings, 12/31/19 5(1.185,000) ${435.000) Cash $110,000 $ 85000 $85 000 Receivables and inventory 750 000 190.000 150 000 Property, plant, and equipment 1,400,000 450 000 550.000 Trademarks 300,000 160,000 240.000 Total assets $ 2,560 000 $ 885.000 Liabilities S(500,000) S(180,000) S(165,000) Common stock (400 000) (200,000) Additional paid in capital (475000) (70,000) Retained eamings (1.185.000) (435,000) Total liabilities and equities $12.560,000) $(885000) In addition, Arturo assessed a research and development project under way of Westmont to have a fair value of 5180.000 Athough not yet recorded on is books Pacifica paid $10,500 to lawyers, accountants and brokers for assistant in the acquisition and another $25.000 in connection with stock cance costs Required: What are the consolidated balances for the following accounts ? a Not income b. Property, plant and equipment c. Goodwill d. Additional paid.in capital