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	$	295,000	$	205,000
Land		615,000		465,000
Other tangible assets		515,000		285,000
Liabilities		415,000		325,000
Common shares		215,000		65,000
Retained earnings, 1/1/Year 4		615,000		255,000
Revenues		815,000		655,000
Expenses		635,000		345,000

On December 31, Year 4, Walla purchased all of the outstanding shares of Au Inc. by issuing 27,000 common shares with a market value of $30 per share. The carrying amounts of Au Inc.s assets and liabilities were equal to fair value except for the following:

	Fair Value
Land	$	515,000
Other tangible assets		330,000
Liabilities		345,000

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:

(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	$	$	$
Other tangible assets
Goodwill
Investment in common shares
Liabilities
Common shares
Revenues