Plaza Corporation acquired 100 percent of Square Corporation's voting common stock on December 31, 20X4, for $413,000. At the date of combination, Square reported the following: Assets Cash Inventory Buildings (net) Liabilities $ 121,000 Current Liabilities Total 104,000 422,000 Long-Term Liabilities Common Stock Retained Earnings Total $ 75,000 226,000 115,000 231,000 $ 647,000 $ 647,000 At December 31, 20X4, the book values of Square's net assets and liabilities approximated their fair values, except for buildings, which had a fair value of $11,000 less than book value, and inventories, which had a fair value $34,000 more than book value. Required: Plaza Corporation wishes to prepare a consolidated balance sheet immediately following the business combination. Prepare the consolidation entry or entries needed to prepare a consolidated balance sheet at December 31, 20X4. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field.