Plug Motors accountant was called away after completing only half of the consolidated statements at the end of 20X4. The data left behind included the following:

Item	Plug Motors	Spark Body Shop	Consolidated
Cash	$ 40,900	$ 20,800	$ 61,700
Accounts Receivable	190,000	30,500	211,500
Inventory	226,000	48,800	274,800
Buildings and Equipment (net)	307,000	298,000	605,000
Investment in Spark Body Shop	149,000
Total Debits	$ 912,900	$ 398,100	$ 1,153,000
Accounts Payable	$ 47,100	$ 56,100
Notes Payable	398,000	193,000
Common Stock	200,000	100,000
Retained Earnings	267,800	49,000
Total Credits	$ 912,900	$ 398,100

Required:

Plug Motors acquired shares of Spark Body Shop at underlying book value on January 1, 20X1. What portion of the ownership of Spark Body Shop does Plug apparently hold?

Compute the consolidated totals for each of the remaining balance sheet items.