When Jolt Co. acquired 75% of the common stock of Yelts Corp., Yelts owned land with a book value of $70,000 and a fair value of $100,000. Jolt owned land with a book value of $100,000 and a fair value of $200,000. Yelts owned bonds payable that has a book value of $20,000 and a fair value of S19,000. Jolt owned bonds payable that has a book value of $40,000 and a fair value of $41,000. After consolidation on acquisition date, what is the consolidated balance for (1) Land and (2) Bonds payable? (1) Consolidated balance of Land: (2) Consolidated balance of Bonds Payable