[The following information applies to the questions displayed below.] Pocket Corporation acquired 100 percent of Strap Corporation's common stock on December 31, 20X2. Balance sheet data for the two companies immediately following the acquisition follow:

Item	Pocket Corporation					Strap Corporation
Cash		$	49,000				$	30,000
Accounts Receivable			110,000					45,000
Inventory			130,000					70,000
Land			80,000					25,000
Buildings & Equipment			500,000					400,000
Less: Accumulated Depreciation			(223,000	)				(165,000	)
Investment in Strap Corporation			198,000
Total Assets		$	844,000				$	405,000
Accounts Payable		$	61,500				$	28,000
Taxes Payable			95,000					37,000
Bonds Payable			280,000					200,000
Common Stock			150,000					50,000
Retained Earnings			257,500					90,000
Total Liabilities & Stockholders Equity		$	844,000				$	405,000

At the date of the business combination, the book values of Strap's net assets and liabilities approximated fair value except for inventory, which had a fair value of $85,000, and land, which had a fair value of $45,000. Required: For each question, indicate the appropriate total that should appear in the consolidated balance sheet prepared immediately after the business combination.

a. What amount of inventory will be reported?

b. What amount of goodwill will be reported?

c. What amount of total assets will be reported?

d. What amount of total liabilities will be reported?

e. What amount of consolidated retained earnings will be reported?

f. What amount of total stockholders equity will be reported?