Retained earnings Total 256,100 1,310,600 Fair value of Son Company assets and Liabilities were equal to their book values except for the following: a) Inventory has fair value of OMR 140,000. b) Land has fair value of OMR 210,000 c) The bonds pay interest semi-annually on June 30 and December 31. The current yield rate on bonds of similar risk is 10%. Present value of maturity value. 12 periods @ 4% @ 0.6246. Present value of interest annuity, 12 periods @ 4% @ 9.38507. Required: Prepare the journal entry on Zen Company's books to record the acquisition of the assets and assumption of the liabilities of Son Company.