On january 1, 2011, punch corporation purchased 80% of the common stock of soopy co. separate balance sheet data for the companies at the acquisition date(after the acquisition) are given below: punchsoopy cash $34,000 $206,000 accounts receivable 144,000 26,000 inventory 132,000 38,000 land 68,000 32,000 plant assets 700,000 300,000 accum. depreciation (240,000) (60,000) investment in soopy392,000total assets$1,230,000 $ 542,000 accounts payable $206,000 $142,000 capital stock 800,000300,000 retained earnings224,000 100,000total liabilities & equities$ 1,230,000 $ 542,000 at the date of the acquisition, the book values of soopy's net assets were equal to the fair value except for soopy's inventory, which had a fair value of $60,000. determine below what the consolidated balance would be for each of the requested accounts.