Tyler Company acquired all of Jasmine Companys outstanding stock on January 1, 2019, for $283,100 in cash. Jasmine had a book value of only $205,300 on that date. However, equipment (having an eight-year remaining life) was undervalued by $73,600 on Jasmines financial records. A building with a 20-year remaining life was overvalued by $16,300. Subsequent to the acquisition, Jasmine reported the following:

	Net Income			Dividends Declared
2019	$	68,700		$	10,000
2020		80,400			40,000
2021		35,800			20,000

In accounting for this investment, Tyler has used the equity method. Selected accounts taken from the financial records of these two companies as of December 31, 2021, follow:

	Tyler Company				Jasmine Company
Revenuesoperating	$	(380,000	)		$	(133,000	)
Expenses		262,000				97,200
Equipment (net)		418,000				84,000
Buildings (net)		274,000				82,800
Common stock		(290,000	)			(69,300	)
Retained earnings, 12/31/21		(415,000	)			(216,000	)

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Tyler Company acquired all of Jasmine Companys outstanding stock on January 1, 2019, for $283,100 in cash. Jasmine had a book value of only $205,300 on that date. However, equipment (having an eight-year remaining life) was undervalued by $73,600 on Jasmines financial records. A building with a 20-year remaining life was overvalued by $16,300. Subsequent to the acquisition, Jasmine reported the following:

	Net Income			Dividends Declared
2019	$	68,700		$	10,000
2020		80,400			40,000
2021		35,800			20,000

In accounting for this investment, Tyler has used the equity method. Selected accounts taken from the financial records of these two companies as of December 31, 2021, follow:

	Tyler Company				Jasmine Company
Revenuesoperating	$	(380,000	)		$	(133,000	)
Expenses		262,000				97,200
Equipment (net)		418,000				84,000
Buildings (net)		274,000				82,800
Common stock		(290,000	)			(69,300	)
Retained earnings, 12/31/21		(415,000	)			(216,000	)

Determine the following account balances as of December 31, 2021:

(A.) Consolidated buildings (net)

(B.) Consolidated Goodwill (net)