Plaza Corporation acquired 100 percent of Square Corporation's voting common stock on December 31, 20X4, for $408,000. At the date of combination, Square reported the following: Assets Liabilities Cash $ 130,000 Current Liabilities $ 61,000 Inventory 111,000 Long-Term Liabilities 278,000 Buildings (net) 432,000 Common Stock 108,000 Retained Earnings 226,000 Total $ 673,000 (Debit), Total $ 673,000 (Credit). At December 31, 20X4, the book values of Square's net assets and liabilities approximated their fair values, except for buildings, which had a fair value of $13,000 less than book value, and inventories, which had a fair value $30,000 more than book value. Required: Plaza Corporation wishes a consolidated balance sheet immediately following the business combination. What is the record of the excess value (differential) reclassification entry?