The amounts to be recorded on the consolidated balance sheet as of July 1,2005, for total assets and total liabilities are?

45. On July 1, 2005, Pepe Company borrowed P160,000 to purchase 75% of the outstanding common stock of Sara Company. This loan, carrying a 12% annual rate, is payable in 10 annual installments beginning July 1, 2006. Summarized portions of Pepe's and Sara's balance sheet as of June 30, 2005, are as follows: Pepe Company Sara Company Total assets P800,000 P300,000 Total liabilities 250,000 155,000 Total stockholders' equity 550,000 145,000 The book values of Sara's assets and liabilities approximated market except for accounts payable, which had a fair value that was P5,000 more than the book value. Any remaining difference is attributable to goodwill. The amounts to be recorded on the consolidated balance sheet at July 1, 2005, for total assets and total liabilities are