Plumb Company created Stew Company as a wholly owned subsidiary by transferring assets and accounts payable to Stew in exchange for its common stock. Stew recorded the following entry when it received the assets and accounts payable: Cash 3,000 Accounts Receivable 16,000 Inventory 27,000 Land 9,000 Buildings 70,000 Equipment 60,000 Accounts Payable 14,000 Accumulated DepreciationBuildings 21,000 Accumulated DepreciationEquipment 12,000 Common Stock 40,000 Additional Paid-In Capital 98,000 Required: a. What was Plumb's book value of the total assets (not net assets) transferred to Stew Company?