Plant Company acquired all of Sprout Corporation's stock on January 1, 20X6 for $150,000 cash. On December 31, 20X8, the trial balances of the two companies were as follows:

	Plant Company							Sprout Corporation
	Debit			Credit				Debit				Credit
Cash	$	90,000							$	58,000
Accounts Receivable		97,000								55,000
Land		80,000								45,000
Buildings and Equipment		300,000								200,000
Investment in Sprout Corp.		180,000
Cost of Services Provided		140,000								75,000
Depreciation Expense		30,000								20,000
Other Expenses		70,000								35,000
Dividends Declared		40,000								20,000
Accumulated Depreciation					$	180,000							$	100,000
Accounts Payable						42,000								18,000
Taxes Payable						20,000								20,000
Notes Payable						75,000								50,000
Common Stock						100,000								50,000
Retained Earnings						265,000								90,000
Service Revenue						300,000								180,000
Income from Subsidiary						45,000
	$	1,027,000			$	1,027,000			$	508,000			$	508,000

Sprout Corporation reported retained earnings of $75,000 at the date of acquisition. The difference between the acquisition price and underlying book value is assigned to buildings and equipment with a remaining economic life of five years from the date of acquisition. At December 31, 20X8, Sprout owed Plant $4,000 for services provided.

45) Based on the preceding information, what amount will be reported as total assets in the consolidated balance sheet for 20X8?

A) $666,000

B) $747,000

C) $651,000

D) $946,000

46) Based on the preceding information, what amount will be reported for total accounts payable in the consolidated balance sheet for the year 20X8?

A) $56,000

B) $46,000

C) $60,000

D) $42,000

47) Based on the preceding information, what amount of total liabilities will be reported in the consolidated balance sheet for 20X8?

A) $225,000

B) $221,000

C) $217,000

D) $137,000

48) Based on the preceding information, what amount of total retained earnings will be reported in the consolidated balance sheet for the year 20X8?

A) $330,000

B) $450,000

C) $430,000

D) $370,000

Please answer using math steps how to get to each answer that i bolded