Plano Company acquires an $60\%$ interest in its Dallas for a purchase price of $$600,570.$ The excess of the purchase price over the book value of the Dallas$$s Stockholders$$ Equity is allocated to a building $($in PPE, net$)$ that is worth $$127,350$ more than its book value, an unrecorded Patent that the parent valued at $$75,000,$ and Goodwill of $$210,000,60\%$ of which is allocated to the parent.

Plano and Dallas report the following balance sheets on the acquisition date:

Required

Prepare the consolidation balance sheet on the acquisition date: