Statue Corporation's balance sheet at January 1, 20X7, reflected the following balances Assets Cash & Receivables Inventory Land Income Taxes Payable $ 82,000 135,000 67,000 Bonds Payable Buildings & Equipment (net) 487,000 Common Stock Retained Earnings Total Assets $ 791,000 Total Liabilities & Stockholders' Equity Liabilities & stockholders' Equity Accounts Payable $ 33,000 43,000 273,000 246,000 196,000 $ 791,000 Prize Corporation entered into an active acquisition program and acquired 80 percent of Statue's 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 Statue's assets and liabilities Indicated the following: Inventory Land Buildings & Equipment (net): Book Value $ 135,000 87,000 487,000 Fair Value $ 155,000 77,000 561,000 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: a Inventory b. Land c Buildings and equipment (net) d. Goodwill e Investment in Statue Corporation 1 Noncontrolling interest Amounts