Prather, Inc., buys 80 percent of the outstanding common stock of Sun Corporation on January 1, 2018, for $1,496,000 cash. At the acquisition date, Suns total fair value, including the noncontrolling interest, was assessed at $1,870,000 although Suns book value was only $1,320,000. Also, several individual items on Suns financial records had fair values that differed from their book values as follows. Note: Credits are indicated by parentheses.

	Book Value	Fair Value
Land	$132,000	$495,000
Buildings and equipment (10-year remaining life)	605,000	550,000
Copyright (20-year life)	220,000	440,000
Notes payable (due in 8 years)	(286,000)	(264,000)

For internal reporting purposes, Prather, Inc., employs the equity method to account for this investment. The following account balances are for the year ending December 31, 2018, for both companies. Using the acquisition method, determine consolidated balances for this business combination (through either individual computations or the use of a worksheet).

	Prather	Sun
Revenues	$(2,992,000)	$(1,188,000)
Cost of goods sold	1,540,000	847,000
Depreciation expense	572,000	22,000
Amortization expense	0	11,000
Interest expense	96,800	11,000
Equity in income of Sam	(231,000)	0
Net income	$(1,014,200)	$(297,000)
Retained earnings, 1/1/18.	$(2,783,000)	$(968,000)
Net income (above)	(1,014,200)	(297,000)
Dividends paid	572,000	143,000
Retained earnings, 12/31/18	$(3,225,200)	$(1,122,000)
Current assets	$ 2,123,000	$1,161,600
Investment in Sam	1,612,600	0
Land	642,400	132,000
Buildings and equipment (net)	1,929,400	583,000
Copyright	0	209,000
Total assets	$6,307,400	$2,085,600
Accounts payable	$(420,200)	$(325,600)
Notes payable	(1,012,000)	(286,000)
Common stock	(660,000)	(220,000)
Additional paid-in capital	(990,000)	(132,000)
Retained earnings (above)	(3,225,200)	(1,122,000)
Total liabilities and equities	$(6,307,400)	$(2,085,600)

Please list consolidated Totals for each category