Wikins Inc. acquired 100% of the voting common stock of Granger Inc on January 2021 The book value and fair value of Granger's accounts on that date prior to creating the combination are as follows, along with the book walue of Wiking's accounts Retained earnings, 1/1/21 Cash and receivables Inventory Land Buildings (net) Equipment (net) Wilkins Granger Granger Book Valuetook Value Fair Value $250,000 $240,000 170,000 70,000 $70,000 230,000 180,000 210,000 320,000 220,000 240,000 480,000 240,000 280.000 120,000 90.000 90,000 650.000 440,000 40,000 360,000 80.000 60,000 40,000 Connon stock Additional pald.in capital Assume that was paid a total of $500.000 in cash for all of the shares of Granger in den Ward $42.000 for secretarial and angement me located to the acquisition transaction What will be the balance in consolidated good