Please help me prepare a consolidated balance sheet for Pool & Swimmin and write down below the accounts' balances as they show up in the consolidated balance sheet.

Pool Industries paid $540,000 to purchase 75% of the outstanding stock of Swimmin Corporation, on December 31, 2014. Any excess fair value over the identified assets and liabilities is attributed to goodwill. The following year-end information was available just before the purchase: Swimmin Fair Pool Book Value $756,000 260,000 480,000 Cash Accounts Receivable Swimmin Book Value $80,000 152,000 100,000 160,000 400.000 $892.000 $22,000 200,000 Value $80,000 152,000 120,000 140,000 Inventory Land 440,000 Plant and equipment-net 1.320.000 $3,256,000 $880,000 936,000 400,000 430,000 $922,000 $22,000 180,000 Accounts Payable Bonds Payable Capital stock, $10 par value Capital stock, $15 par value Additional paid-in capital Retained earnings 400,000 640,000 $3,256,000 450,000 160,000 60,000 $892,000 Assets: Cash... Accounts Receivable....... Inventory... Land. Plant & Equipment. .-. Investment in Swimmin............ Total Asse Accounts Payable. Bonds Payable.. Capital Stock......... Additional Paid-in Capital.. Retained Earnings... ............... Non-controlling Interest......... Total Equities... Pool Industries paid $540,000 to purchase 75% of the outstanding stock of Swimmin Corporation, on December 31, 2014. Any excess fair value over the identified assets and liabilities is attributed to goodwill. The following year-end information was available just before the purchase: Swimmin Fair Pool Book Value $756,000 260,000 480,000 Cash Accounts Receivable Swimmin Book Value $80,000 152,000 100,000 160,000 400.000 $892.000 $22,000 200,000 Value $80,000 152,000 120,000 140,000 Inventory Land 440,000 Plant and equipment-net 1.320.000 $3,256,000 $880,000 936,000 400,000 430,000 $922,000 $22,000 180,000 Accounts Payable Bonds Payable Capital stock, $10 par value Capital stock, $15 par value Additional paid-in capital Retained earnings 400,000 640,000 $3,256,000 450,000 160,000 60,000 $892,000 Assets: Cash... Accounts Receivable....... Inventory... Land. Plant & Equipment. .-. Investment in Swimmin............ Total Asse Accounts Payable. Bonds Payable.. Capital Stock......... Additional Paid-in Capital.. Retained Earnings... ............... Non-controlling Interest......... Total Equities