please fix the wrong answer

On January 1, 2018, Marshall Company acquired 100 percent of the outstanding common stock of Tucker Company. To acquire these shares, Marshall issued $311,000 in long-term liabilities and 20,000 shares of common stock having a par value of $1 per share but a fair value of $10 per share. Marshall paid $24,500 to accountants, lawyers, and brokers for assistance in the acquisition and another $9,500 in connection with stock issuance costs. Prior to these transactions, the balance sheets for the two companies were as follows: Marshall Company Book Value $ 68,700 314,000 421,000 294,000 Tucker Company Book Value $ 23,000 184,000 204,000 Cash Receivables Inventory Land Buildings (net) Equipeent (net) Accounts payable Long-term liabilities Common stock -51 par value Common stock-$20 par valve Additional paid.in capital Retained earnings, 1/1/18 52.500 (55,300 228.000 (191.000 (452 (110,000 (120,000 (360,000) (464,500 Note: Parentheses indicate a credit balance, TIL I ULILILJCJMUILLE Leuil Udlance In Marshall's appraisal of Tucker, it deemed three accounts to be undervalued on the subsidiary's books: Inventory by $6.900, Land by $27,200, and Buildings by $31.400. Marshall plans to maintain Tucker's separate legal identity and to operate Tucker as a wholly owned subsidiary a. Determine the amounts that Marshall Company would report in its postacquisition balance sheet. In preparing the postacquisition balance sheet, any required adjustments to income accounts from the acquisition should be closed to Marshall's retained earnings. Other accounts will also need to be added or adjusted to reflect the journal entries Marshall prepared in recording the acquisition b. To verify the answers found in part (a), prepare a worksheet to consolidate the balance sheets of these two companies as of January 1, 2018 Determine the amounts that Marshall Company would report in its postacquisition balance sheet. In preparing the postacquisition balance sheet, any required adjustments to income accounts from the acquisition should be closed to Marshall's retained earnings. Other accounts will also need to be added or adjusted to reflect the journal entries Marshall prepared in recording the acquisition. Show Wils Cash Receivables Inventory Land Buildings (net) Equipment (net) Total assets Accounts payable Long-term liabilities Common stock Additional paid-in capital Retained earnings Total liabilities and equities Consolidated Totals 58,500 498,000 631,900 564,200 780,400 280,500 2.813.500 246,800 1.104.000 130,000 1.480.800