The trial balances for Walla Corporation and Au Inc. at December 31, Year 4, just before the transaction described below, were as follows: Walla Au Inc. Current assets $ 283,000 $ 193,000 Land 603,000 453,000 Other tangible assets 503,000 273,000 Liabilities 403,000 313,000 Common shares 203,000 53,000 Retained earnings, 1/1/Year 4 603,000 243,000 Revenues 803,000 643,000 Expenses 623,000 333,000 On December 31, Year 4, Walla purchased all of the outstanding shares of Au Inc. by issuing 23,000 common shares with a market value of $31 per share. The carrying amounts of Au Inc.s assets and liabilities were equal to fair value except for the following: Fair Value Land $ 503,000 Other tangible assets 306,000 Liabilities 333,000 Required: What are the balances for the land, other tangible assets, goodwill, investment in common shares, liabilities, common shares, and revenues after the transaction noted above on: (Leave no cells blank - be certain to enter "0" wherever required.) (a) Wallas separate entity financial statements (b) Au Inc.s separate entity financial statements (c) Wallas consolidated financial statements (a) Walla separate (b) Au separate (c) Walla consolidated Land $ 603000 $ 453000 $ 1056000 Other tangible assets 503000 273000 Goodwill Investment in common shares Liabilities Common shares Revenues