On January 1, 2016, Poole Company purchased 75% of the common stock of Swimmer Company. Separate balance sheet data for the companies at the combination date are given below: 
Determine below what the consolidated balance would be for each of the requested accounts on January 2, 2016. What amount of inventory will be reported?
Definitions:
Urinary Bladder
A hollow muscular organ in humans and vertebrates that stores urine prior to its elimination from the body.
Ductus Deferens
A conduit that transports sperm from the epididymis to the ejaculatory ducts, readying it for ejaculation.
Epididymis
An extended, twisted duct that holds sperm and conveys it from the testicles.
Bulbourethral Gland
The bulbourethral gland, also known as Cowper's gland, is a small gland in males that secretes a pre-ejaculate fluid that lubricates and neutralizes acidic conditions in the urethra.
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