Revenues Expenses Net income Retained earnings, 1/1 Net income Dividends declared Retained earnings, 12/31 Cash Receivables and inventory Property, plant, and equipment Trademarks Total assets Liabilities Common stock Additional paid-in capital Retained earnings Total liabilities and equities Pacifica $ (1,750,000) Seguros Book Values Seguros Fair Values 1,225,000 $ (525,000) $ (951,000) (525,000) 171,000 $ (1,305,000) $ 142,000 $ 112,000 $ 112,000 121,000 2,120,000 100,000 82,600 467,000 642,000 308,000 254,000 306,800 $ 2,691,000 $ 933,000 $ (511,000) $ (222,000) $ (222,000) (400,000) (200,000) (475,000) (70,000) (1,305,000) (441,000) $(2,691,000) $ (933,000)