Pratt Company acquired all of Spider, Inc.s outstanding shares on December 31, 2015, for $513,100 cash. Pratt will operate Spider as a wholly owned subsidiary with a separate legal and accounting identity. Although many of Spiders book values approximate fair values, several of its accounts have fair values that differ from book values. In addition, Spider has internally developed assets that remain unrecorded on its books. In deriving the acquisition price, Pratt assessed Spiders fair and book value differences as follows:

Book Values		Fair va
Computer software	$	65,500	$	120,750
Equipment		82,500		68,100
Client contracts		0		129,000
In-process research and development		0		30,250
Notes payable		(90,400)		(95,400)

At December 31, 2015, the following financial information is available for consolidation:

	Pratt			Spider
Cash	$	13,700		$	21,400
Receivables		140,500			41,500
Inventory		144,500			79,500
Investment in Spider		513,100			0
Computer software		229,000			65,500
Buildings (net)		569,000			130,000
Equipment (net)		366,000			82,500
Client contracts		0			0
Goodwill		0			0
Total assets	$	1,975,800		$	420,400
Accounts payable	$	(93,300)		$	(59,500)
Notes payable		(525,500)			(90,400)
Common stock		(380,000)			(100,000)
Additional paid-in capital		(170,000)			(25,000)
Retained earnings		(807,000)			(145,500)
Total liabilities and equities	$	(1,975,800)		$	(420,400)

Note: Parentheses indicate a credit balance.

Prepare a consolidated balance sheet for Pratt and Spider as of December 31, 2015.

This is as much as I got, please help complete and also the question marks

Assets Liabilities and owners equity

Cash ? Accts Payable (152,800)

Receivables $182,000 Notes Payable (620,900)

Inventory $ 224,000 Common Stock ?

? Addtl paid in capital ?

Computer software $ 349,750 Reataines earnings ?

Buildings(net) $ 699,000

Equipment(net) $ 434,100