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Posch Company issued 12,000 shares of its $20 par value common stock for the net assets of Sato Company in a business combination under which Sato Company will be merged into Posch Company. On the date of the combination, Posch Company common stock had a fair value of $30 per share. Balance sheets for Posch Company and Sato Company immediately prior to the combination were as follows:

Posch Sato

Current Assets $ 657,000 $ 96,000

Plant and Equipment (net) 863,000 204,000

Total $1,520,000 $300,000

Liabilities $ 450,000 $ 75,000

Common Stock, $20 par value 825,000 120,000

Other Contributed Capital 109,000 30,000

Retained Earnings 136,000 75,000

Total $1,520,000 $300,000

27. If the business combination is treated as an acquisition and Sato Companys net assets have a fair value of $343,200, Posch Companys balance sheet immediately after the combination will include goodwill of?

28. If the business combination is treated as an acquisition and the fair value of Sato Companys current assets is $135,000, its plant and equipment is $363,000, and its liabilities are $84,000, Posch Companys financial statements immediately after the combination will include

Plant and equipment of?.