Wooden Reed Inc. (WRI) issued 30,000 voting common shares to acquire all of the assets and liabilities of Creative Instrument Ltd. (CIL). On the acquisition date, WRI's shares were trading at $22 per share. After the transaction, CIL owned 20% of WRI's outstanding shares. The following information relates to CIL on the acquisition date:

	WRI carrying value	CIL carrying value	CIL fair value
Cash	$ 75,000	$ 35,000	$ 35,000
Accounts receivable	180,000	67,500	69,500
Inventory	220,000	125,000	147,000
Property, plant, and equipment (net)	880,000	350,000	388,000
	$ 1,355,000	$ 577,500
Current liabilities	$ 75,000	$ 25,000	25,000
Long-term debt	235,000	125,000	125,000
Common shares	100,000	165,000
Retained earnings	945,000	262,500
	$ 1,355,000	$ 577,500

Based on the information provided, which of the amounts below correctly reflect amounts that would appear on WRI's statement of financial position?