Planet Company acquires 100% of the stock of Sun Corporation on 1/1/19 for $1,800 in cash. On that date, Sun had the following account balances:

	Book Value	Fair Value
Cash	$300	$300
Accounts receivable	325	325
Inventory	370	420
Building net (10-year life)	1,200	1,400
Equipment net (5-year life)	350	400
Land	700	1,100
	$3,245
Accounts Payable	$125	$125
Bonds Payable (Face value $1 million due 12/31/23)	1,950	2,050
Common stock	400
Additional paid-in capital	240
Retained earnings	530
	$3,245

In 2019 and 2020, Sun had net income of $250 and $240, respectively. In addition, Sun paid dividends of $16,000 in both years. Inventory is assumed to all be sold in 2019. Assume straight line depreciation for assets and bonds payable.

What amount of inventory would be added to the Planet's inventory balance to get consolidated inventory at date of acquisition?

What was the amount of excess of acquisition price over book value of Sun's net assets?

What amount of Sun's stockholders' equity accounts will be consolidated into the consolidated stockholders? equity accounts on the post-acquisition balance sheet at date of acquisition?