Pratt Company acquired all of the outstanding shares of Splder, Inc., on December 31, 2021, for $499,450 cash. Pratt will operate Spider as a wholly owned subsidlary with a separate legal and accounting Identlty. Although many of Splder's book values approximate falr values, several of Its accounts have falr values that differ from book values. In additlon. Splder has Internally developed assets that remain unrecorded on Its books. In derlving the acquisition price. Pratt assessed Splder's falr and book value differences as follows: At December 31, 2021, the following financlal Information is avallable for consolidation (credit balances In parentheses): Prepare a consolidated balance sheet for Pratt and Splder as of December 31, 2021