Single Corporation's balance sheet at January 1,207, reflected the following balances: Plural Corporation, which had just entered into an active acquisition program, acquired 100 percent of Single's common stock on January 2,207, for $576,000. A careful review of the fair value of Single's assets and liabilities indicated the following: Assume the book values of Plural's Inventory, Land, and Bulldings and Equipment accounts are $300,000,$85,000, and $1,200,000, respectively. Required: Compute the appropriate amount to be included in the consolidated balance sheet immediately following the acquisition for each of he following items