The financial statements for Campbell, Inc., and Newton Company for the year ended December 31, 2021, prior to the business combination whereby Campbell acquired Newton, are as follows (in thousands):

	Campbell				Newton
Revenues	$	2,600			$	700
Expenses		1,880				400
Net income	$	720			$	300
Retained earnings, 1/1	$	2,400			$	500
Net income		720				300
Dividends		(270	)			0
Retained earning, 12/31	$	2,850			$	800
Cash	$	240			$	230
Receivables and inventory		1,200				360
Buildings (net)		2,700				650
Equipment (net)		2,100				1,300
Total assets	$	6,240			$	2,540
Liabilities	$	1,500			$	720
Common stock		1,080				400
Additional paid-in capital		810				620
Retained earnings		2,850				800
Total liabilities & stockholders' equity	$	6,240			$	2,540

On December 31, 2021, Campbell obtained a loan for $650 and used the proceeds, along with the transfer of 35 shares of its $10 par value common stock, in exchange for all of Newtons common stock. At the time of the transaction, Campbells common stock had a fair value of $40 per share.

In connection with the business combination, Campbell paid $25 to a broker for arranging the transaction and $30 in stock issuance costs. At the time of the transaction, Newtons equipment was actually worth $1,450 but its buildings were only valued at $590.

Compute the consolidated cash account at December 31, 2021.

Multiple Choice

• $230.

• $240.

• $415.

• $445.

• $470.