Help & Save is a private not-for-profit entity that operates in Kansas. Swim For Safety is a private not-for-profit entity that operates in Missouri. The leaders of these two organizations have decided to combine forces on January 1, 2017, in order to have a bigger impact from their work. They are currently discussing ways by which this combination can be created. Statements of financial position for both charities at that date appear below.

HELP & SAVE Statement of Financial Position January 1, 2017
Assets
Cash	$	1,650,000
Contributions receivable (net)		120,000
Investments		350,000
Buildings & equipment (net)		750,000
Total assets	$	2,870,000
Liabilities
Accounts payable and accrued liabilities	$	115,000
Notes payable		1,150,000
Total liabilities	$	1,265,000
Net Assets
Unrestricted	$	1,150,000
Temporarily restricted		340,000
Permanently restricted		115,000
Total net assets	$	1,605,000
Total liabilities and net assets	$	2,870,000

SWIM FOR SAFETY Statement of Financial Position January 1, 2017
Assets
Cash	$	555,000
Contributions receivable (net)		260,000
Investments		220,000
Buildings & equipment (net)		640,000
Total assets	$	1,675,000
Liabilities
Accounts payable and accrued liabilities	$	120,000
Notes payable		670,000
Total liabilities	$	790,000
Net Assets
Unrestricted	$	470,000
Temporarily restricted		195,000
Permanently restricted		220,000
Total net assets	$	885,000
Total liabilities and net assets	$	1,675,000

The buildings and equipment reported by Help & Save have a fair value of $950,000. The buildings and equipment reported by Swim For Safety have a fair value of $785,000.

Assume Help & Save pays $1.06 million in cash from its unrestricted net assets to gain complete control over Swim For Safety. It is not assumed that Swim For Safety will be predominantly supported by contributions and investment income in the future. What balances will appear on the combined balance sheet immediately after control is gained?

Assume Help & Save pays $1,050,000 in cash from its unrestricted net assets to gain complete control over Swim For Safety. It is assumed that Swim For Safety will be predominantly supported by contributions and investment income in the future. What balances will appear on the combined balance sheet immediately after control is gained?

Assume that these two organizations are combined into a new private not-for-profit entity to be known as HelpSwimSave. A new governing body will be formed to manage and operate this new organization. What balances will appear on the combined balance sheet immediately after control is gained?