Pam Corporation purchased a block of Sap Company common stock for $520,000 cash on January 1, 2011. Separate-company and consolidated balance sheets prepared immediately after the acquisition are summarized as follows (in thousands):

REQUIRED: Reconstruct the schedule to allocate the fair value/book value differential from Pam's investment inSap.

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Pam Corporation and Subsidiary Consolidated Balance Sheet at January 1. 2011 Pam Sap Consolidated Assets $ 380 $ 580 Current assets Investment in Sap Plant assets-net $200 520 1,100 400 1,520 Goodwill 110 Total assets $600 $2.000 $2.210 Equities Liabilities $ 800 1,000 $ 80 $ 880 1,000 Capital stock, $20 par Retained earnings Noncontrolling interest Total equities 400 200 120 200 130 $2,000 $600 $2,210