The following book and fair values were available for Westmont Company as of March 1. Book Value Fair Value Inventory $ 587,750 $ 555,250 Land 794,250 1,082,250 Buildings 1,805,000 2,157,500 Customer relationships 0 838,500 Accounts payable (102,000) (102,000) Common stock (2,000,000) Additional paid-in capital (500,000) Retained earnings 1/1 (412,500) Revenues (486,500) Expenses 314,000 Arturo Company pays $4,010,000 cash and issues 26,300 shares of its $2 par value common stock ...