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Styles Holmes Inc. acquired 100%% of the voting common stock of Lynch Inc. on December 31, 2020, The book value and fair value of Lynch's accounts on that date are following. Credit balances are indicated by parentheses. Lynch remains as a separate legal entity after acquisition. Book value Fair value Current assets 400.090 400.900 Land 420.000 480.000 Buildings (20-year useful life) 500.000 500.000 Equipment (10.year useful life) 120.000 200.000 Liabilities [700.000 (700,000) Common stock (200.000 Additional paid-In capital (100,000 Retained earnings (440.000) Assume that Holmes issued 50,000 shares of common stock with a $5 par value and a $20 fair value for all of the outstanding stock of Lynch! In addition, Holmes agreed to pay he shareholders of Lynch another $120,000 if Lynch's earnings exceed $50,000 next year. The estimated probability of this payment is 50%% and we assume a present value O factor of 0.975 for one year. Holmes also paid $8,000 legal fees and $3,000 stock issuance fees for this acquisition. Holmes Holmes Consolidated Pre- Post- Lynch Totals acquisition acquisition Income Statement Revenues (1,000.000) Expense 850.000 Net income (150.000) Statement of Retained Earnings Retained Earnings, 1/1 870,000) Net income (above) (150,000) Dividends declared 110,000 Retained earnings. 12/31 (910,000) Balance Sheet Current assets 800,000 400,000 Investment in Lynch ? Land 660,000 420,000 Buildings 1,500,000 500,000 Equipment 900,000 120.000 Goodwill 200,000 Total assets 4,060,000 1,440,000 Notes payable (450,000) (700,000) Contingent performance liability Common stock (1,620,000) (200,000) Additional paid-in capital (1,080,000) (100,000) Retained earnings, 12/31 (910,000) (440,000) Total liabilities and equities (4,060,000) 1.440,000) What is consolidated Common stock