On july 1, 20x9, playa corporation paid $340,000 for all of seashore company's outstanding common stock. on that date, the costs and fair values of seashore's recorded assets and liabilities were as follows: costfair valuecash and receivables$50,000$50,000inventory1 20,000125,000buildings and equipment (net)200,000240,000liabilities(100, 000)(100,000)net assets$270,000$315,000based on the preceding information, the differential reflected in a consolidation worksheet to prepare a consolidated balance sheet immediately after the business combination is: