The trial balances for Wallace Corporation and Au Inc. at December 31, Year 4, just before the transaction described below, were as follows: Current assets Land Walla $303,000 Au Inc. $213,000 623,000 473,000 Other tangible assets 523,000 293,000 Liabilities 423,000 333,000 Common shares 223,000 73,000 Retained earnings, 1/1/Year 4 623,000 263,000 Revenues 823,000 663,000 Expenses 643,000 353,000 On December 31, Year 4, Wallace purchased all of the outstanding shares of Au Inc. by issuing 35,000 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 $523,000 Other tangible assets Liabilities 346,000 335,000 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) Wallace's separate entity financial statements (b) Au Inc.'s separate entity financial statements (c) Wallace's consolidated financial statements