The trial balances for Wallace Corporation and Au Inc. at December 31, Year 4, just before the transaction described below, were as follows:

	Walla		Au Inc.
Current assets	$	301,000	$	211,000
Land		621,000		471,000
Other tangible assets		521,000		291,000
Liabilities		421,000		331,000
Common shares		221,000		71,000
Retained earnings, 1/1/Year 4		621,000		261,000
Revenues		821,000		661,000
Expenses		641,000		351,000

On December 31, Year 4, Wallace purchased all of the outstanding shares of Au Inc. by issuing 33,000 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	$	521,000
Other tangible assets		342,000
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. Omit $ sign in your response.)

(a) Wallaces separate entity financial statements

(b) Au Inc.s separate entity financial statements

(c) Wallaces consolidated financial statements

	(a) Wallace separate	(b) Au separate	(c) Wallace consolidated
Land	$	$	$
Other tangible assets
Goodwill
Investment in common shares
Liabilities
Common shares
Revenues