The following are the balance sheets for Investor and Investee immediately prior to Investor's September 1, 2019, acquisition of Investee: Investor Investee Assets Cash $500,000 $100,000 A/R 50,000 20,000 Inventory 100,000 30,000 Land 50,000 10,000 Bldg. & equip., net 200,000 100,000 Totals $900,000 $260,000 Liabilities & equity A/P B/P C/S R/E Totals $ 40,000 200,000 300,000 360,000 $900,000 $ 80,000 0 100,000 80,000 $260,000 Investor buys 80% of Investee's common stock for $176,000 cash. The fair value of Investee's land is $20,000 and of its buildings and equipment is $110,000. All other fair values equal book values. Required: Prepare the consolidated balance sheet immediately after acquisition