The trial balances for Walla Corporation and Au Inc. at December 31, Year 4, just before the transaction described below, were as follows:

On December 31, Year 4, Walla purchased all of the outstanding shares of Au Inc. by issuing 20,000 common shares with a market value of $36 per share. The carrying amounts of Au Inc.'s assets and liabilities were equal to fair value except for the following:

                                      Fair Value

Land                             $500,000

Liabilities                       330,000

What are the balances for the land, goodwill, investment in common shares, liabilities, common shares, and revenues after the transaction noted above on 

(a) Walla's separate entity financial statements?

(b) Au Inc.'s separate entity financial statements?

(c) Walla's consolidated financial statements?

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Walla Au Inc. Current assets $280,000 $190,000 Land 600,000 450,000 Other tangible assets 500,000 270,000 310,000 Liabilities 400,000 Common shares 200,000 600,000 50,000 240,000 Retained earnings, 1/1/Year 4 Revenues 800,000 640,000 330,000 Expenses 620,000