On January 1, 2013, the Moody Company entered into a transaction for 100% of the outstanding common stock of Osorio Company. To acquire these shares, Moody issued $400 in long-term liabilities and 40 shares of common stock having a par value of $1 per share but a fair value of $10 per share. Moody paid $20 to lawyers, accountants, and brokers for assistance in bringing about this acquisition. Another $15 was paid in connection with stock issuance costs. Prior to these transactions, the balance sheets for the two companies were as follows:Moody Osorio

Cash 180 40

Receivables 810 180

Inventoriws 1080 280

Land 600 360

Buildings (net) 1260 440

Equipment (net) 480 100

Account Payable (450) (80)

Long-Term Liabilities (1290) (400)

Common stock (1$par) (330)

Common Stock($20 par) (240)

Additional paid-in capital (1080) (340)

RETAIN EARNINGS (1260) (340)

In Moody's appraisal of Osorio, three assets were deemed to be undervalued of the subsiduary's books: Inventory by $10. Land by $40 and Buildings by $60.

What ammount was recorded at the investment in Osorio?

a 930

b 820

c 800

d 835

e 815