Port Incorporated and Said Company reported summarized balance sheets as shown below, on December 31, 2020.

Port Said

Current assets $2,100,000 $1,050,000

Noncurrent assets 3,350,000 2,150,000

Current liabilities $1,150,000 $250,000

Long-term debt 1,750,000 750,000

On January 1, 2021, Port purchased 80% of the outstanding capital stock of Said for $1,960,000, of which $460,000 was paid in cash, and $1,500,000 was borrowed from their bank. The debt is to be repaid in 10 annual installments beginning on December 31, 2021, with each payment consisting of $150,000 principal, plus accrued interest.

The excess fair value of Said Company over the underlying book value is allocated to inventory (70 percent) and to goodwill (30 percent).

Required: Calculate the balance in each of the following accounts, on the consolidated balance sheet, immediately following the acquisition.