Prat Company ecquired all of the outstanding shares of Spider. Incorporated, on December $31,2024,$ for $$507,950$ cash. Pratt will

operate Spider as a wholly owned subsidiary with a separate legal and accounting identity. Although many of 'Spider's book values

approximate fair values, several of its accounts have fair values that differ from book volues. In addition. Spider has intemally

developed assets that remain unrecorded on its books. In deriving the acquisition price. Pratt assessed Spider's fair and book value

differences os follows:

A: December $31,2024,$ the following financial information is available for consolidation $($credit balances in parentheses$).$

Piequired

Frepare a consclideted balance shest for Fratt and Spider as of December $31,2024.$