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.

1. Compute the consolidated additional paid-in capital at December 31, 2021

2. In Moody's appraisal of Osorio, three assets were deemed to be undervalued on the subsidiary's books: Inventory by $10, Land by $40, and Buildings by $60.

Compute the amount of consolidated land at date of acquisition.

3.Assume an acquisition business combination took place at December 31, 2021. Atwood issued 50 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.

Compute consolidated equipment (net) at the date of the acquisition.