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	$	311,000	$	221,000
Land		631,000		481,000
Other tangible assets		531,000		301,000
Liabilities		431,000		341,000
Common shares		231,000		81,000
Retained earnings, 1/1/Year 4		631,000		271,000
Revenues		831,000		671,000
Expenses		651,000		361,000

On December 31, Year 4, Wallace 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:

	Fair Value
Land	$	531,000
Other tangible assets		362,000
Liabilities		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. Omit $ sign in your response.)

(a) Wallaces separate entity financial statements

(b) Au Inc.s separate entity financial statements

(c) Wallaces consolidated financial statements