Pam Corporation purchased a block of Sap Company common stock for $1,040,000 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 assign the fair value/book value differential from Pam's investment in Sap.

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Pam Corporation and Subsidiary Consolidated Balance Sheet at January 1, 2011 Pam Sa Assets Current assets Investment in Sap Plant assets -net Goodwill S 400 800 $1,200 Consolidated 1,160 3,040 $4,420 S 760 1,040 2,200 Total assets $4,000 Pam Corporation and Subsidiary Consolidated Balance Sheet at January 1, 2011 Pam Consolidated Equities Liabilities Capital stock, $20 par Retained earnings Noncontrolling interest S1,600 2,000 400 $ 160 800 240 $1,760 2,000 400 260 $4.420 Total equities $4.000 1,200