Pratt Company acquired all of the outstanding shares of Spider, Incorporated, on December $31,2024,$ for $$478,050$ 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 values. In addition, Spider has internally

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

differences as follows:

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

Required:

Prepare a consolidated balance sheet for Pratt and Spider as of December $31,2024.$