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 Common shares Retained earnings, 1/1/Year 4 Revenues Expenses Walla $295,000 615,000 515,000 415,000 215,000 615,000 815,000 635,000 Au Ine. $ 205,000 465,000 285,000 325,000 65,000 255,000 655,000 345,000 On December 31, Year 4. Walla purchased all of the outstanding shares of Au Inc. by issuing 27000 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 Liabilitien Fair Value $515,000 330,000 345,000 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: (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