Winston has the following account balances as of February 1.

• Inventory- $ 600,000
• Land- 500,000
• Buildings (net) (valued at $1,000,000)- 900,000
• Common stock ($10 par value)- (800,000)
• Retained earnings 1/1- (1,100,000)
• Revenues- (600,000)
• Expenses- 500,000

Arlington pays $1.4 million cash and issues 10,000 shares of its $30 par value common stock (valued at $80 per share) for all of Winston's outstanding stock. Stock issuance costs amount to $30,000. Prior to recording these newly issued shares, Arlington reports a Common Stock account of $900,000 and Additional Paid-In Capital of $500,000. For each of the following accounts, determine what balance would be included in a February 1 consolidation.

1)Goodwill.
2) Expenses.
3) Retained Earnings, 1/1.
4) Buildings.