Plaza Corporation acquired 100 percent of Square Corporation's voting common stock on December 31, 20X4, for $395,000. At the date of combination, Square reported the following: Assets Liabilities Cash $ 120,000 Current Liabilities $ 80,000 Inventory 100,000 Long-Term Liabilities 200,000 Buildings (net) 420,000 Common Stock 120,000 Retained Earnings 240,000 Total $ 640,000 Total $ 640,000 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 $20,000 less than book value, and inventories, which had a fair value $36,000 more than book value. Required: Plaza Corporation wishes to prepare a consolidated balance sheet immediately following the business