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Pratt Company acquired all of Spider, Inc's outstanding shares on December 31, 2018, for $507.950 cash. Pratt will operate Spider as 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 diferences as follows Book Values $ 29,000 55,800 Computer software Equipment client contracts In-process research and development Notes payable Fair Values $ 78,680 40,700 114,000 30,500 (81,950) (72,900) At December 31, 2018, the following financial information is available for consolidation $ Spider 18,400 87,000 36,000 Pratt 3,950 103,500 152,500 507.950 227,000 604,750 355,000 29,000 130,500 55,800 Cash Receivables Inventory Investment in Spider Computer software Buildings (net) Equipment (net) client contracts 00011 Total assets Accounts payable Notes payable $1.562.550 406,700 (514.250) (22.900 Saved At December 31, 2018, the following financial information is available for consolidation: $ Pratt 8,950 103,500 152,500 507,950 227,000 604,750 358,000 Spider 18,400 87,000 86,000 29,000 130, 500 55,800 Cash Receivables Inventory Investment in Spider Computer software Buildings (net) Equipment (net) Client contracts Goodwill Total assets Accounts payable Notes payable Common stock Additional paid-in capi Retained earnings Total liabilities and equities $ 1,962,650 5 (90,400 (514,250) (380,000) (170,000) (808,000) $(1,962,650) $ 406,700 5 (44,000) (72,900) (100,000) (25,000) (164,820) S (486,700) Prepare a consolidated balance sheet for Pratt and Spider as of December 31, 2018 PRATT COMPANY AND SUBSIDIARY Consolidated Balance Sheet December 31, 2018 Llabilities and Stockholders' Equity Prepare a consolidated balance sheet for Pratt and Spider as of December 31, 2018. PRATT COMPANY AND SUBSIDIARY Consolidated Balance Sheet December 31, 2018 Liabilities and Stockholders' Equity Assets Total liabilities and equities Total assets