The financial balances for the Atwood Company and the Franz Company as of December 31, 20XX, are presented below. Also included are the fair values for Franz Company's net assets.

	Atwood	Franz Co.	Franz Co.
	(all numbers are in thousands)
	Book Value	Book Value	Fair Value
	12/31/20XX	12/31/20XX	12/31/20XX
Cash	$870	$240	$240
Receivables	660	600	600
Inventory	1,230	420	580
Land	1,800	260	250
Buildings (net)	1,800	540	650
Equipment (net)	660	380	400
Accounts payable	(570)	(240)	(240)
Accrued expenses	(270)	(60)	(60)
Long-term liabilities	(2,700)	(1,020)	(1,120)
Common stock ($20 par)	(1,980)
Common stock ($5 par)		(420)
Additional paid-in capital	(210)	(180)
Retained earnings	(1,170)	(480)
Revenues	(2,880)	(660)
Expenses	2,760	620

Note: Parenthesis indicate a credit balance.

Assume an acquisition business combination took place at December 31, 20XX. Atwood issued 50,000 shares of its common stock with a fair value of $35 per share for all of the outstanding common shares of Franz. Stock issuance costs of $15 (in thousands) and direct costs of $10 (in thousands) were paid.

a) What is the investment account to be recorded at acquisition

b) Compute consolidated inventory at the date of the acquisition.

c) compute land at the date of acquisition

d) compute buildings at the date of acquisition

e) compute consolidated goodwill

f) compute consolidated equipment

g) compute cash upon completion of the acquisition

h) compute expanses at the date of acquisition

i) compute revenues at the date of acquisition

j)compute retained earnings as a result of this acquisition