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Link Company acquired Tuna Inc. on January 1, 2017. On January1, 2017 all of Tuna's assets and liabilities had a FVs = BV exceptfor the following:

Land was undervalued by $30,000

Buildings were overvalued by $45,000 (20-yr remaining usefullife)

Equipment was undervalued by $90,000 (5-yr remaining usefullife)

In addition, Tuna had internally developed a customer list withan appraised value of $150,000 and a 10-yr remaining useful life.Link originally acquired Tuna at the FV of its net identifiableassets that equaled $1,050,000.

The following are selected accounts for Link's Company and TunaInc as of December 31, 2021 ( Link's investment in Tuna and equityin Tuna's income accounts have been omitted). Credit balances areindicated by parenthesis:

	Link	Tuna
Revenues	(900,000)	(375,000)
COGS	420,000	150,000
Depreciation Exps	180,000	75,000
RE, Beginning Balance	(1,350,000)	(900,000)
Dividends Paid	195,000	60,000
Current Assets	300,000	1,035,000
Land	450,000	135,000
Buildings (net)	750,000	210,000
Equip (net)	300,000	375,000
Liabilities	(600,000)	(465,000)
Common Stock	(450,000)	(60,000)
APIC	(75,000)	(240,000)

Determine the proper December 31, 2021 consolidated totals foreach of the following accounts:

Revenues, COGS, Depreciation Exps, Amortization Exps, Buildingsnet, Equipment net, Customer list, Common Stock, APIC.

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