The following financial statement information is for an investor company and an investee company on January 1, 2013. On January 1, 2013, the investor company's common stock had a traded market value of $17.5 per share, and the investee company's common stock had a traded market value of $15.5 per share.

Book Values Fair Values Investor Investee Investor Investee Receivables & inventories$50,000$25,000$45,000$22,500Land100,00050,000150,00075,000Property & equipment112,50050,000125,00065,000Trademarks & patents_ _ 75,000 40,000 Total assets$262,500 $125,000 $395,000 $202,500 Liabilities$75,000$40,000$90,000$47,500Common stock ($1 par)10,0005,000 Additional paid-in capital140,00075,000 Retained earnings37,500 5,000 Total liabilities & equity$262,500 $125,000 Net assets$187,500 $85,000 $305,000 $155,000

Assume that the investor company issued 9,500 new shares of the investor company's common stock in exchange for all of the individually identifiable assets and liabilities of the investee company. The financial information presented, above, was prepared immediately before this transaction. Provide the Investor Company's balances (i.e., on the investor's books, before consolidation) for the following accounts immediately following the acquisition of the investee's net assets:

Assume that the investor company issued 9,500 new shares of the investor company's common stock in exchange for all of the investee company's common stock. The financial information presented, above, was prepared immediately before this transaction. Provide the Investor Company's balances (i.e., on the investor's books, before consolidation) for the following accounts immediately following the acquisition of the investee's net assets: