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

Assets		Liabilities & Stockholders Equity
Cash & Receivables	$ 95,000	Accounts Payable	$ 28,000
Inventory	126,000	Income Taxes Payable	53,000
Land	84,000	Bonds Payable	279,000
Buildings & Equipment (net)	497,000	Common Stock	246,000
		Retained Earnings	196,000
Total Assets	$ 802,000	Total Liabilities & Stockholders Equity	$ 802,000

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:

	Book Value	Fair Value
Inventory	$ 126,000	$ 146,000
Land	84,000	74,000
Buildings & Equipment (net)	497,000	567,000

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