The balance sheet of Company A as at December 31, Y6 is as follows:

Cash	$68,596
Accounts Receivable	$106,956
Inventory	$141,056
Property, Plant & Equipment	$1,613,599
Accumulated Depreciation	-$804,677
TOTAL ASSETS	$1,125,530
Current Liabilities	$245,961
Bonds Payable	$304,941
Common Shares	$256,000
Retained Earnings	$318,628
TOTAL LIABILITIES & EQUITY	$1,125,530

Effective January 1, Y7, A Company proposes to issue 91,600 common shares, currently trading at $18.25 per share. A Company is purchasing the net assets of B Corp. In determining the acquisition price, the management of A Company noted that B Corp has unrecorded customer service contracts and directed its accounting staff to reflect this when recording the acquisition. An independent appraiser placed a value of $158,000 on this unrecorded intangible asset.

Direct costs associated with the acquisition were as follows:

Costs of issuing shares $42,000

Professional fees 56,000

The balance sheet of B Corp as at December 31, Y6 is as follows:

	Carrying Value	Fair Value
Cash	$52,147	$52,147
Accounts Receivable	$279,640	284500
Inventory	$191,554	176500
Property, Plant & Equipment	$1,186,593	1050000
Accumulated Depreciation	-$301,444
TOTAL ASSETS	$1,408,490
Current Liabilities	$141,588	141588
Warranty Liability	$100,058	132000
Common Shares	$670,000
Retained Earnings	$496,844
TOTAL LIABILITIES & EQUITY	$1,408,490

REQUIRED: Prepare A Company's consolidated balance sheet after the proposed transaction occurred using the worksheet approach. Also include any journal entries you feel are necessary.

Show all your work/calculations.