On December 31, 2013, Peris Company acquired Shanta Company's outstanding stock by paying $400,000 cash and issuing 10,000 shares of its own $30 par value common stock, when the market price was $32 per share

Peris paid legal and accounting fees amounting to $35,000 in addition to stock issuance costs of $8,000. Shanta is dissolved on the date of the acquisition. Balance sheet information for Peris and Shanta immediately preceding the acquisition is shown below, including fair values for Shanta's assets and liabilities.
Peris Shanta Shanta
Book Value Book Value Fair Value
Cash $490,000 $140,000 $140,000
Accounts Receivable 560,000 280,000 280,000
Inventory 520,000 200,000 260,000
Land 460,000 150,000 140,000
Plant Assets — Net 980,000 325,000 355,000
Construction Permits 380,000 170,000 190,000
Accounts Payable (460,000) (140,000) (140,000)
Other accrued expenses (160,000) (45,000) (45,000)
Notes Payable (800,000 ) (460,000) (460,000)
Common Stock ($30 par) (960,000)
Common Stock ($20 par) (200,000)
Additional P.I.C (192,000) (80,000)
Retained Earnings (818,000) (340,000)

Required: Determine the consolidated balances which Peris would present on their consolidated balance sheet for the following accounts.
Cash
Inventory
Construction Permits
Goodwill
Notes Payable
Common Stock
Additional Paid in Capital
Retained Earnings

Cash = $490,000 + $140,000 - $400,000 - $35,000 - $8,000 = $187,000
Inventory = $520,000 + $260,000 = $780,000
Construction Permits = $380,000 + $190,000 = $570,000
Goodwill = $720,000 (Paid $400,000 + $320,000) - $720,000 (Fair Value of Net Assets) = 0
Notes Payable = $800,000 + $460,000 = $1,260,000
Common Stock = $960,000 + $300,000 (10,000 shares issued × $30 par) = $1,260,000
Additional Paid in Capital = $192,000 + $20,000 (10,000 shares issued × $2 excess over par per share) - $8,000 (cost of issuance) = $204,000
Retained Earnings = $818,000 - $35,000 (investment expense) = $783,000