Refer to this data for questions 11-15 On January 1, 20X1, Pepper Company purchased 80% of the common stock of Salt Company. Separate balance sheet data for the companies at the acquisition date (after the acquisition) are given below: Pepper Salt Cash $34,000 $206,000 Accounts Receivable 144,000 26,000 Inventory 132,000 38,000 Land 68,000 32,000 700,000 300,000 Plant assets Accum. Depreciation Investment in Salt Total assets (240,000) (60,000) 392,000 $ 1,230,000 $542,000 Accounts payable Capital stock Retained earnings $206,000 $142,000 800,000 300,000 224,000 100,000 Total liabilities & equities $1,230,000 $542,000 At the date of the acquisition, the book values of Salt's net assets were equal to the fair value except for Salt's inventory, which had a fair value of $60,000. Determine below what the consolidated entity balance would be for each of the requested accounts.