Wilkins Inc. acquired 100% of the voting common stock of Granger Inc. on January 1, 2021. The book value and fair value of Grangers accounts on that date (prior to creating the combination) are as follows, along with the book value of Wilkinss accounts:

	Wilkins Book Value		Granger Book Value		Granger Fair Value
Retained earnings, 1/1/21	$	250,000	$	240,000
Cash and receivables		170,000		70,000	$	70,000
Inventory		230,000		180,000		210,000
Land		320,000		220,000		240,000
Buildings (net)		480,000		240,000		280,000
Equipment (net)		120,000		90,000		90,000
Liabilities		650,000		440,000		430,000
Common stock		360,000		80,000
Additional paid-in capital		60,000		40,000

Assume that Wilkins issued preferred stock with a par value of $260,000 and a fair value of $500,000 for all of the outstanding shares of Granger in an acquisition business combination. What will be the balance in the consolidated Inventory and Land accounts?