Polite Company acquired 100 percent of Solid Company's common stock on January 1,2022. At the date of the business combination, the book values of Solid's net assets and liabilities approximated fair value except for inventory, which had a fair value of $37,500, and land, which had a fair value of $54,000. c) Give excess value (differential) reclassification entry at the date of acquisition on the date of ramhination. (20 Doints) d) Give accumulated depreciation consolidation entry on the date of combination. (10 points) e) At what amount should inventory be reported in the consolidated balance sheet prepared immediately after the business combination? (5 points)