Statue Corporations balance sheet at January 1, 20X7, reflected the following balances:

Assets				Liabilities & Stockholders Equity
Cash & Receivables	$	87,000		Accounts Payable	$	25,000
Inventory		121,000		Income Taxes Payable		45,000
Land		81,000		Bonds Payable		267,000
Buildings & Equipment (net)		490,000		Common Stock		246,000
				Retained Earnings		196,000
Total Assets	$	779,000		Total Liabilities & Stockholders Equity	$	779,000

Prize Corporation entered into an active acquisition program and acquired 80 percent of Statues common stock on January 2, 20X7, 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 Statues assets and liabilities indicated the following:

	Book Value				Fair Value
Inventory		$	121,000			$	141,000
Land			81,000				71,000
Buildings & Equipment (net)			490,000				564,000

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:

		Amounts
a.	Inventory
b.	Land
c.	Buildings and equipment (net)
d.	Goodwill
e.	Investment in Statue Corporation
f.	Noncontrolling interest