The trial balances for Walla Corporation and Au Inc. at December 31, Year 4. just before the transaction described below, were as follows: Current assets Land Other tangible assets Liabilities Connon shares Retained earnings, 1/1/Year 4 Revenues Expenses Valla $293.000 613,000 513,000 413.000 213,000 613,000 813,000 633,000 Au Inc. $203,000 463,000 283,000 323,000 63,000 253,000 653,000 343,000 36% OKUS OK/ On December 31, Year 4. Walla purchased all of the outstanding shares of Au Inc. by issuing 25,000 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: Land Other tangible assets Liabilities Fair Value $513,000 326,000 343,000 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) Walla's separate entity financial statements (b) Au Inc.'s separate entity financial statements (c) Walla's consolidated financial statements Walla separate (b) Au separate $ (c) Walla consolidated Land Other tangible assets Goodwill Investment in common shares Liabilities Comon shares Revenues