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

Assets		Liabilities & Stockholders Equity
Cash & Receivables	$ 90,000	Accounts Payable	$ 20,000
Inventory	130,000	Income Taxes Payable	41,000
Land	72,000	Bonds Payable	314,000
Buildings & Equipment (net)	497,000	Common Stock	232,000
		Retained Earnings	182,000
Total Assets	$ 789,000	Total Liabilities & Stockholders Equity	$ 789,000

Prize Corporation entered into an active acquisition program and acquired 80 percent of Statue's common stock on January 2, 20X7, for $434,000. The fair value of the noncontrolling interest at that date was determined to be $108,500. A careful review of the fair value of Statue's assets and liabilities indicated the following:

	Book Value	Fair Value
Inventory	$ 130,000	$ 150,000
Land	72,000	62,000
Buildings & Equipment (net)	497,000	569,000

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: