Parent's cash ($100,000) plus Sub's cash ($50,000) = $150,000
Parent's trading securities ($70,000) = $70,000
Parent's accounts receivable ($80,000) plus Sub's accounts receivable ($30,000) = $110,000
Parent's inventory ($200,000) plus Sub's inventory ($20,000) = $220,000
Parent's land ($25,000) plus Sub's land ($75,000 + $35,000 adjustment to fair value) = $135,000
Parent's building and equipment ($100,000) plus Sub's building and equipment ($275,000) = $375,000
Parent's patent ($225,000) = $225,000
Amount arising from acquisition = $65,000
Parent's accounts payable ($80,000) plus Sub's accounts payable ($80,000) = $160,000
Parent's salaries payable ($10,000) plus Sub's accounts payable ($20,000) = $30,000
Parent's interest payable ($10,000) = $10,000
Parent's notes payable ($190,000) plus Sub's notes payable ($50,000) = $240,000
Parent's mortgage liability ($110,000) = $110,000
Parent's capital stock only ($300,000) = $300,000
Note that the Sub's capital stock is not reported in the consolidated statement; the statement is intended for the use by Parent shareholders, and we are attempting to report their equity interest to them. This equity implicitly embodies the ownership of all the parent's net assets, including those held through subsidiary companies.
Parent's retained earnings ($500,000) = $500,000
Note that the consolidated retained earnings cannot include any amounts from the sub prior to the date of acquisition -- one buys "assets" not "earnings" -- hopefully those "assets" can be expected to produce future earnings (but past earnings of an acquired sub are not rolled into the parent's retained earnings account.