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.

Walla		Au Inc.
Current assets	$	313,000	$	223,000
Land		633,000		483,000
Other tangible assets		533,000		303,000
Liabilities		433,000		343,000
Common shares		233,000		83,000
Retained earnings, 1/1/Year 4		633,000		273,000
Revenues		833,000		673,000
Expenses		653,000		363,000

On December 31, Year 4, Wallace purchased all of the outstanding shares of Au Inc. by issuing 27,000 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	$	533,000
Other tangible assets		366,000
Liabilities		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. 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