Statue Corporation$$s balance sheet at January $1,20$X$7,$ reflected the following balances:

Assets Liabilities & Stockholders$$ Equity

Cash & Receivables $ $94,000$ Accounts Payable $ $39,000$

Inventory $127,000$ Income Taxes Payable $45,000$

Land $81,000$ Bonds Payable $269,000$

Buildings & Equipment $($net$)493,000$ Common Stock $246,000$

Retained Earnings $196,000$

Total Assets $ $795,000$ Total Liabilities & Stockholders$$ Equity $ $795,000$

Prize Corporation entered into an active acquisition program and acquired $80$ percent of Statue's common stock on January $2,20$X$7,$ for $$462,000.$ The fair value of the noncontrolling interest at that date was determined to be $$115,500.$ A careful review of the fair value of Statue's assets and liabilities indicated the following:

Book Value Fair Value

Inventory $ $127,000$ $ $147,000$

Land $81,00071,000$

Buildings & Equipment $($net$)493,000567,000$

Goodwill is assigned proportionately to Prize and the noncontrolling shareholders.

Required:

Compute the appropriate amount related to Statue to be included in the consolidated balance sheet immediately following the acquisition for each of the following items: