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Pratt Company acquired all of the outstanding shares of Spides, Inc., on December 31, 2021, for $451,400 cash. Pratt will operate Splder as a wholly owned subsidiary with a separate legal and accounting identity. Although many of Splder's book values approximate fair values, several of its accounts have fair values that differ from book values. In addition, Spider has internally developed assets that remain unrecorded on its books. In deriving the acquisition price. Pratt assessed Spider's fair and book value differences as follows: At December 31, 2021, the following financial information is available for consolidation (credit balances in parentheses): Prepare a consolidated balance sheet for Pratt and Spider as of December 31, 2021