Wilkins Inc. acquired 100% of the voting common stock of Granger Inc. on January 1, 2021. The book value and fair value of Granger's accounts on that date (prior to creating the combination) are as follows, along with the book value of Wilkins's accounts: 
Assume that Wilkins issued 13,000 shares of common stock with a $5 par value and a $46 fair value for all of the outstanding stock of Granger. What is the consolidated balance for Land as a result of this acquisition transaction?
Definitions:
Subordinate
An individual or entity that is lower in rank, position, or importance relative to another.
Psychological Reactance
A behavioral response to restrictions on personal freedoms, often resulting in a desire to reclaim or reassert those freedoms.
Providing Alternatives
Offering different options or choices as solutions to a particular problem or issue.
Limiting Freedom
The act of restricting individual choices, actions, or liberty.
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