Statue Corporation's balance sheet at January 1, 20X7, reflected the following balances: Assets Cash & Receivables $ 95,000 Inventory 124,000 Land 80,000 Buildings & Equipment 488,000 (net) Liabilities & Stockholders' Equity Accounts Payable Income Taxes Payable Bonds Payable Common Stock Retained Earnings Total Liabilities & Stockholders' Equity $ 20,000 47,000 276,000 247,000 197,000 $787,000 Total Assets $787,000 Prize Corporation entered into an active acquisition program and acquired 80 percent of Statue's common stock on January 2, 20X7, for $464,000. The fair value of the noncontrolling interest at that date was determined to be $116,000. A careful review of the fair value of Statue's assets and liabilities indicated the following: Inventory Land Buildings & Equipment (net) Book Value Fair Value $124,000 $144,000 80,000 70,000 488,000 558,000 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 Buildings and equipment c. (net) d. Goodwill Investment in Statue e. Corporation f. Noncontrolling interest