Please help what am I missing accounts payable? or any other one or other entry ? It continues to say answer is not complete.

Pratt Company acquired all of the outstanding shares of Spider, Inc., on December 31, 2021, for $528,850 cash. Pratt will operate Spider as a wholly owned subsidiary with a separate legal and accounting identity. Although many of Spider's book values approximate fair values, several of its accounts have fair values that differ from book values. In addition, Spider has internally developed assets that remain unrecorded on its books. In deriving the acquisition price, Pratt assessed Spider's fair and book value differences as follows: Computer software Equipment client contracts In-process research and development Notes payable Book Values Fair Values $ 45, 800 $ 102,800 60,500 43,900 0 110,000 0 0 26,500 (92,000) (101,300) At December 31, 2021, the following financial information is available for consolidation (credit balances in parentheses): $ Spider $ 21,700 86,500 Cash Receivables Inventory Investment in Spider Computer software Buildings (net) Equipment (net) client contracts Goodwill Pratt 5,650 146,000 175,500 528,850 250, 500 500,000 332,000 0 0 127,000 0 0 45,800 132,000 60,500 0 0 $ 473,500 $ 1,938,500 Total assets Accounts payable Notes payable Common stock Additional paid-in capital Retained earnings Total liabilities and equities $ (97,500) $ (68,000) (525,000) (92,000) (380,000) (100,000) (170,000) (25,000) (766,000) (188,500) $(1,938,500) $ (473,500) Prepare a consolidated balance sheet for Pratt and Spider as of December 31, 2021. * Answer is not complete. Credit PRATT COMPANY AND SUBSIDIARY Worksheet for a Consolidated Balance Sheet December 31, 2021 , Pratt Spider Debit $ 5,650 $ 21,700 146,000 86,500 175,500 127,000 528,850 250,500 45,800 57,000 500,000 132.000 332,000 60.500 528,850 Consolidated $ 27,350 232,500 302,500 0 353,300 632,000 375,900 110,000 26,500 Cash Receivables Inventory Investment in Spider Computer software Buildings (net) Equipment (net) Client contracts Research and development asset Goodwill Total assets Accounts payable Notes payable Common stock Additional paid-in capital Retained earnings 16,600 110,000 26,500 47,750 473,500 IS (68,000) $ $ 1,938,500 $ (97,500) (525,000) (380,000) (170,000) (766,000) $ (1,938,500) OOO O OOO 9,300 $ (68,000) (92,000) ( (100,000) (25,000) (188,500) $ (473,500) TTTT 100,000 25,000 188,500 2,060,050 165,500 626,300 380,000 170,000 766,000 2,107,800 Jololololol Total liabilities and equities $ 486,750 $ 554,750 S